갈루아의 반서재


Auditing and Attestation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Assessing Risk and Developing a Planned Response (20~30%)


Financial Statement Audits

Accounting vs. Auditing
GAAS and Principles
Professional Standards
Quality Control Standards (SQCS)
Overview of Audit Process
Overview of Auditor's Report
Different Types of Engagements
PCAOB Responsibilities
PCAOB on Engagement Quality Review

Planning Activities

Pre-Engagement Planning Issues
Planning and Supervision
Materiality
Audit Risk
Analytical Procedures
Detecting Fraud
Fraud: Evaluation and Communication
Detecting Illegal Acts
Using the Work of a “Specialist”
Required Communications with Those Charged with Governance
1PCAOB on Communications with Audit Committees

Internal Control—Concepts and Standards

Internal Control Concepts 1
Internal Control Concepts 2
Internal Control Standards 1
Internal Control Standards 2
Internal Control—Required Communications
Using the Work of an Internal Audit Function