회계 세무 공부/AICPA 공부 요약75 [AUD] Attestation Standards, SSAE 0. General assertion: whether the subjective matter is based on or conformity with the criteria selected - included in a rep letter - written assertion not obtained > report restricted - accountant o, auditor x subject matter(party' resp) 1. historical FS (interim/annual) 2. ICFR (full / part) 3. prospection 4. proforma 5. MD & A 6. Compliance 7. Web trust Criteria: standards used to evaluate su.. 2024. 2. 26. [AUD] Internal Control (IC TOC vs FS TOC) integrate audit IC Audit SOX 2002 > fairness of FS + effectiveness of IC section 404 > IC reporting by mgt 404a. Requires mgt assess IC ws FS a. resp evaluating b. framework for evaluating c. assessment effectiveness of IC d. auditor issued report 404b. Requires Cpa firm to audit IC and Op 1. Plan 'as of date' understanding the company's industry, regulation addressing the risk of fraud - unusual T - related T .. 2024. 2. 26. [AUD] Communication with those charged with governance 1. IC related matter > to mgt. BOD - in writing - not required to find deficiency - no more than 60 days, an audit report released date Likelihood Magnitude Control Deficiency not included Any oral/written > mgt(NP only) Significant Deficiency More than remote = reasonably possible More than consequential written > mgt/bod Material Weakness Material written > mgt/bod * IC 하면서 발견되기도 함. IC 할 의무는 없.. 2024. 2. 23. 이전 1 ··· 6 7 8 9 다음 반응형
