AICPA 시험 과목별 주요 내용 (시험범위 및 비중) - Auditing and Attestation (AUD)

AICPA 시험 과목별 주요 내용 (시험범위 및 비중) - Auditing and Attestation (AUD)

Auditing and Attestation (AUD)

Ethics, Professional Responsibilities, and General Principles: 15-25%

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• Nature and scope of engagements
  • Audit engagements
  • Non-audit engagements
• Ethics, independence, and professional conduct
• Terms of engagement
• Engagement documentation
• Communication requirements
• Quality control

Assessing Risk and Developing a Planned Response: 20-30%

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• Planning the engagement
• Understanding an entity and its environment and understanding internal controls over financial reporting
• Assessing risk and planning further procedures

Performing Further Procedures and Obtaining Evidence: 30-40%

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• Analytical procedures
• Observation and inspection
• Recalculation and reperformance
• Testing the operating effectiveness of internal controls
• Performing tests of compliance and agreed-upon procedures
• Evaluating and responding to misstatements

Forming Conclusions and Reporting: 15-25%

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• Reporting on auditing
• Reporting on attestation
• Reporting on compliance
• Performing preparation engagements
• Assisting in the preparation of reports