생활정보/미국공인회계사 USCPA
AICPA 시험 과목별 주요 내용 (시험범위 및 비중) - Auditing and Attestation (AUD)
문장전달자
2017. 8. 11. 16:44
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AICPA 시험 과목별 주요 내용 (시험범위 및 비중) - Auditing and Attestation (AUD)
Auditing and Attestation (AUD)
Ethics, Professional Responsibilities, and General Principles: 15-25%
- 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%
- 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%
- 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%
- Reporting on auditing
- Reporting on attestation
- Reporting on compliance
- Performing preparation engagements
- Assisting in the preparation of reports
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