Auditing and Attestation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Performing Further Procedures and Obtaining Evidence (30~40%)
Internal Control: Transaction Cycles
Specific Transaction Cycles
Revenue/Receipts—Sales
Revenue/Receipts—Cash
Expenditures/Disbursements
Payroll Cycle
Miscellaneous Cycles
Audit Evidence: Concepts and Standards
Overview of Substantive Procedures
Nature of Evidence 1
Nature of Evidence 2
PCAOB Risk Assessment Audit Standards
Evaluation of Misstatements Identified During the Audit
Audit Documentation
PCAOB on Audit Documentation
Confirmation
Accounting Estimates
Fair Value Estimates
1Lawyer's Letters
1Management Representations Letters
1Related-Party Issues
1PCAOB on Related Parties
1Subsequent Events and Related Issues
1Going-Concern Issues
Audit Evidence: Specific Audit Areas
Introduction to Auditing Individual Areas
Cash
Accounts Receivable
Inventory
Investments in Securities and Derivative Instruments
Fixed Assets
Current Liabilities
Long-Term Liabilities
Stockholders' Equity
Payroll
Audit Sampling
Introduction to Sampling
Attributes Sampling
Variables Sampling
Probability-Proportional-to-Size (PPS) Sampling
Example Problems
Difference Estimation Problem
Difference Estimation Solution
Ratio Estimation Problem
Ratio Estimation Solution
MPU Estimation Problem
MPU Estimation Solution
PPS Sampling Problem
PPS Sampling Solution
IT (Computer) Auditing
IT Controls—General Controls
IT Controls—Application Controls
IT Evidence—Gathering Procedures
Other IT Considerations