AICPA시험 - 2015년 출제경향(CSO) Auditing and Attestation (AUD)

CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION

Effective Date: January 1, 2015

 

Auditing and Attestation (AUD)

Area		Weights
Ⅰ	Engagement Acceptance and Understanding the Assignment	12~16%
Ⅱ	Understanding the Entity and Its Environment (including Internal Control)	16~20%
Ⅲ	Performing Audit Procedures and Evaluating Evidence	16~20%
Ⅳ	Evaluating Audit Findings, Communications, and Reporting	16~20%
Ⅴ	Accounting and Review Services Engagements	12~16%
Ⅵ	Professional Responsibilities	16~20%

 

 

I. Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12% - 16%)

A. Determine Nature and Scope of Engagement
B. Consider the Firm’s Policies and Procedures Pertaining to Client Acceptance and Continuance
C. Communicate with the Predecessor Auditor
D. Establish an Understanding with the Client and Document the Understanding Through an Engagement Letter or Other Written Communication with the Client
E. Consider Other Planning Matters
F. Identify Matters Related to Planning and Prepare Documentation for Communications with Those Charged with Governance

 

II. Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)

A. Determine and Document Materiality
B. Conduct and Document Risk Assessment Discussions Among Audit Team, Concurrently with Discussion on Susceptibility of the Entity’s Financial Statement to Material Misstatement Due to Fraud
C. Consideration of Fraud
D. Perform and Document Risk Assessment Procedures
E. Consider Additional Aspects of the Entity and its Environment, including: Industry, Regulatory and Other External Factors; Strategies and Business Risks; Financial Performance
F. Consider Internal Control
G. Document an Understanding of the Entity and its Environment, including Each Component of the Entity’s Internal Control, in Order to Assess Risks
H. Assess and Document the Risk of Material Misstatements
I. Identify and Document Significant Risks that Require Special Audit Consideration
 

III. Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence (16% - 20%)

A. Develop Overall Responses to Risks
B. Perform Audit Procedures Responsive to Risks of Material Misstatement; Obtain and Document Evidence to Form a Basis for Conclusions

 

 

IV. Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting (16% - 20%)

A. Perform Overall Analytical Procedures
B. Evaluate the Sufficiency and Appropriateness of Audit Evidence and Document Engagement Conclusions
C. Evaluate Whether Audit Documentation is in Accordance with Professional Standards
D. Review the Work Performed by Others, including Specialists and Other Auditors, to Provide Reasonable Assurance that Objectives are Achieved
E. Document the Summary of Uncorrected Misstatements and Related Conclusions
F. Evaluate Whether Financial Statements are Free of Material Misstatements
G. Consider the Entity’s Ability to Continue as a Going Concern
H. Consider Other Information in Documents Containing Audited Financial Statements (e.g. Supplemental Information and Management’s Discussion and Analysis)
I. Retain Audit Documentation as Required by Standards and Regulations
J. Prepare Communications
 

V. Accounting and Review Services Engagements (12% - 16%)

A. Plan the Engagement
B. Obtain and Document Evidence to Form a Basis for Conclusions
C. Prepare Communications 

 

VI. Professional Responsibilities (16% - 20%)

A. Ethics and Independence
B. Other Professional Responsibilities