갈루아의 반서재


Auditing and Attestation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Forming Conclusions and Reporting (15~25%)

Audit Reports

Introduction to Audit Reports
PCAOB on Audit Reports
Audits of Group Financial Statements
Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs
Qualified for Scope Limitation
Qualified for Misstatement
Adverse Opinion
Disclaimer of Opinion
Consistency of Financial Statements
PCAOB on Evaluating Consistency of Financial Statements
1Opening Balances—Initial Audits
1Other Information Along with Financial Statements
1Supplementary Information Related to Financial Statements
1Required Supplementary Information
1PCAOB on Auditing Supplemental Information
1Alert to Restrict Report
1Financial Statements Using Another Country's Framework
1Reporting on Summary Financial Statements
1Interim Financial Information

Sample Reports

Unmodified Opinion (Reference to Legal Requirements)
Unmodified Opinion (No Reference to Legal Requirements)
Unmodified Opinion (Sentence by Sentence)
Unmodified in Current Year, Balance Sheet in Prior Year
Unmodified in Prior Year, Qualified in Current Year
Qualified for Scope
Qualified for Material Misstatement
Qualified for Inadequate Disclosure
Adverse Opinion
Disclaimer of Opinion for Scope
Unmodified on B/S, Disclaimer on I/S and Cash Flows
Emphasis-of-Matter Paragraph
Other-Matter Paragraph
Reference to Component Auditor
Single Financial Statement
Specific Element (Special Purpose Framework)
Incomplete Presentation
Application of Accounting Principles (Second Opinion)
Report on Summary Financial Statements
Review Report on Interim Financial Statements

Other Reports

Reports on Application of Requirements of Framework
F/S with Special Purpose Frameworks
Audits of Single F/S and Specific Elements, Accounts, or Items
Reporting on Compliance with Requirements in an F/S Audit
Service Organizations—User Auditors
Service Organizations—Service Auditors
Comfort Letters
Government Auditing Standards
Compliance Audits
SSARSs—General Principles
SSARSs—Preparation of Financial Statements
SSARSs—Compilation Engagements
SSARSs—Review Engagements
SSARSs—Other Topics

Sample Reports

F/S Prepared on Cash Basis
F/S Prepared on Regulatory Basis (for General Use)
Profit Participation
Sample (Clarified) Review Report on Comparative Financial Statements
Sample Compilation Report on Financial Statements
Separate Report on Compliance (No Instances of Noncompliance)
Separate Report on Compliance (with Noncompliance Identified)
Combined Report on Audited Financial Statements and Compliance Issues

Other Professional Services

PCAOB on Reporting on Internal Control in an Integrated Audit
PCAOB on Reporting Whether a Previously Reported Material Weakness Continues to Exist
Attestation Standards
Financial Forecasts and Projections
Pro Forma Financial Information
Compliance Attestation
Reporting on Internal Control in an Integrated Audit
Management's Discussion and Analysis (MD&A)
Assurance Services

Sample Reports

Examination of Forecast
AUP of Forecast
Compilation of Forecast
Examination of Pro Forma
Review of Pro Forma
Examination for Compliance
AUP for Compliance
Example Management Report (with No Material Weaknesses Reported)
Unmodified Opinions on Financial Statements and ICFR (Combined Report)
Unmodified Opinion on ICFR (Separate Report on ICFR)
Adverse Opinion on ICFR (Separate Report on ICFR)
Examination of MD&A
Review of MD&A