차근차근 재무 공부 기록장

Filling status (Year End Test) Single Married Joint Returns Married Filing Separately Qualifying Widow (surviving spouse) with dependent child - +2years after spouse died(MFJ in the year of death) - Dependent Child - Principal residence for a dependent child for the whole year - more than 1/2 of expenses Head of household - Single (unmarried, lived apart from their spouse for the last 6 months o..

Engagement acceptance and continuance 1. Determine the nature and scope of engagement 2. CPA firm's ability & independence, Client's integrity & audibility 3. Communication with the predecessor auditor(must, oral / written), consent of the prospective client - integrity of client - disagreement w mgt - communication to audit committee regarding fraud, illegal acts, IC - reasons for change Planni..

Code of professional conduct Any service that a member of the AICPA performs if not in public practice only Rule 102 (integrity and objectivity) and 501 (Discreditable Acts) must be observed what is right and just, all members of AICPA responsibility toward the public Principles 1) Responsibilities: professional and moral judgments 2) Public interest 3) Integrity: right and just 4) Objectivity a..

0. General Responsibility Management establish and maintain the effective and efficient internal control Auditor plan audit and assess control risk ensure the audit committee is aware of SD and MW which come to the auditor's attention > no obligation to search for SD of IC Limitation reasonable assurance - cost constraints - mgt override - human judgment in decision-making - human failure - cont..

0. General Sampling 대상 Risk assessment (x) TOC ( observation x, inspection 0, inquiry x, reperformance x) ST ( AP x, TOD balance 0, transaction x) Non-statistical / statistical sampling Both involve judgment in planning,executing, evaluating the results of the sample Both provide sufficient, competent evidential matter Non-sampling risk/ Sampling risk Non-sampling risk failure to select appropri..

Risk Assessment, Planning Risk assessment to obtain an understanding of the client and its environment Risks of material misstatement(IRxCR) are assessed > determine the Nature, Extent, Timing of additional audit procedure Inherent Risk Accounting is a complex, difficult > IR up Nonroutine transaction(ex. high-value transaction: buy building) > IR up New business risk > affects the risk of MM at..

Business cycles Expansionary Phase - rising profits, strong growth, increase demand, rising price - lower unemployment Peak - high point of economic activity - input shortage lead to higher costs and higer price level Contractionary Phase - higher unemployment Trough - profits at lowest elvel - firms have excess capacity, reduce cost and their workforces Recovery Phase - recovering economc activ..

Estimates 1. Completeness, All estimates developed - LCA, new transaction 2. Valuation, estimates are reasonable Evaluate reasonableness Cautions 1) understand how mgt develop 2) Review & test mgt's process 3) Develop own expectation ex) Aging schedule 4) Review subsequent events 1) Sensitive to variation 2) Inconsistence with the prior period 3) Susceptible to bias 3. Presentation and disclosur..

Payables Confirmation, Completeness sometimes omitted(not GAAP) sent to major suppliers, disputed accounts sample from a list of vendors, confirm zero balance Unrecorded liabilities, Completeness vendor's invoices and statement(YE, after YE) subsequent cash disbursement subsequent unpaid bills test unopened mail for a reasonable period of time after YE Long-term Debt Average Loan Balance + Inter..

Initiation & Execution of Equipment transactions - Request for major repairs - request for purchase of equipment re Acquisition - approved by BOD - vendor's invoice, special requisition form(P.O x) - deeds, tax bill, legal title Disposal - mathematical accuracy, recalculate gain/loss * problem with AD, large loss when asset retirement - disposal agreement, lien on plant equipment * Unrecorded re..

Securities: tradable financial assets Equity Security Fixed income(Bond) Commedities 0~20%: stock FV 21~50%: Equity Method 불입 investment / cash 손익변동 investment/ invest income 배당 cash / investment * divi income>divi record book Trading FV NI AFS FV OCI HTM amort X Gold, Silver Derivatives Possible risk, Loss > Disclose Custody Independent-3rd Party (Trust) Safe-deposit box - no direct contact to ..

Sales cycle Cash receipt cycle Cash disbursement cycle Cash handling vs Record keeping vs Bank reconciliation each prepared by an independent individual Lapping ( Record keeping + custody of cash) Prevention Detection - segregation of duties - Lockbox - Monthly statement - Bank deposit slip Sales returns sales return: received & examined by the receiving department(shipping) Credit memo: reduce ..

Qualified_FS issue(wrong) Qualified_Audit issue(scope limitation) NP Issuers NP Issuers O audit FS X company O audit FS of X compnay O audit FS of X company O audit FS of X company in our opinion except for discribed in B in our opinion except for ~ following par in our opinion except for the possible effects in our opinion except for the effects of the adjustments +add describ +add describ B +a..

Required 1) After Basis 2) heading "Emphasis of Matter" 3) refer in FS note, change in detail 4) opinion is not modified Circumstances for Emphasis of matter 1. GAAS required 1) inconsistency in application of GAAP GAAP to GAAP > UM +EM - new accounting principle is GAAP - change is proper - disclosueres adequate - justified * changes in estimate, reclassification > UM (EM x) Correction of Error..

Non Issuer NP-FR NP-ICFR NP-integrate NP-Adverse Independent Auditor's R Independent Auditor's R Independent Auditor's R O Audit FS of X co. O audit ICFS of X co. O Audit FS of X co. Audit ICFS of X co in our opinion in our opinion~maintained effective ICFR as of in our opinion in our op~because of described in the B, has not M effective ICFR also audited w GAAS, FS, report date same as ICFR Aud..

Mgt resp 1) identify the entity's government programs and compliance requirements 2) establish related controls 3) evaluate and monitor the entity's compliance id laws and regulations(direct/material effect FS) + understand possible effects on FS 4) take corrective action on audit findings of the compliance audit Auditor's resp sufficient appropriate audit evidence whether the federal financial ..

KB증권에 있는 내 주식을 다른 증권사 계좌로 옮기는 법을 소개합니다. 1. KB able 앱에 들어가 로그인을 합니다. 2. 왼쪽 하단에 있는 메뉴를 누릅니다. 2. 상단에서 자산/뱅킹 > 옆에 바에서 뱅킹 > 다시 주식/채권출고 > 타사출고를 순서대로 선택합니다 3. 여기 타사출고 메뉴에서 주식 옮기기를 실행할 수 있는데요. 실행할 수 있는 시간이 정해져 있습니다. 참고해서 진행하셔야 합니다. 국내주식 8:00-15:30 외화주식 10:30-13:00 4. 타사 증권 계좌를 넣고 출고신청 종목을 누른 뒤 다음을 누르면 다음과 같이 예탁결제원과 입고증권사에서 입고가능여부를 확인하는 화면이 뜹니다. 5. 가능여부 확인 후 다음을 누르면 출고신청이 됩니다. 6. 출고완료 후 내역조회에서 출고내역을 확인할 ..

1. Comparative 1) PY(me) report restated(Q/A>UQ) + OM : Date, Opinion(original), Reason(original), Change, State(changed opinion) 2) PY(predecessor)+CY(me) ⓐ PY reissue *not refer me in the reissued report predecessor should(read/compare 올해 재무제표의 전기금액+rep letter f me & client) ⓑ +OM(DORCS) 3) PY unaudited SEC document: unaudited, not refer other document: unaudited, reissue/+OM 2. RSI(Issuer mus..

1. Auditor's responsibility Substantial doubt entity's ability to continue as a going concern, +1yrs Not designed to ID substantial doubt 2. Audit Procedure 1) procedures for other objectives are sufficient to id Analytical procedure Subsequent Event L,C,A Minute Compliance conformation 2) conditions may indicate substantial doubt - recurring losses - negative cash flow from operating activities..

Subsequent period: from BS date to audit report date(last day of fieldwork) Subsequent period auditing procedures (PRIME) Post BS date events Rep letter Inquiry unusual adjustments Minutes Examine the last interim FS 1) Read the latest interim statements 2) Discuss with mgt a. existence of contingent liabilities b. significant changes in shareholder's equity items and long-term debts c. unusual ..