분류 전체보기273 [AUD] Accounting cycles 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 .. 2024. 3. 16. [AUD] Qualified Adverse Disclaimer modified reports summary table 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.. 2024. 3. 15. [AUD] Emphasis of matter 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.. 2024. 3. 15. [AUD] Integrate report and Separate report for non issuer / issuer 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.. 2024. 3. 15. [AUD] Federal assistance programs, Compliance auditing 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 .. 2024. 3. 13. 손쉽게 모바일 앱에서 주식옮기기 KB증권 타사출고 방법 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 .. 2024. 3. 13. [AUD] Other matter paragraphs 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.. 2024. 3. 13. [AUD] Going concern 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.. 2024. 3. 10. [AUD] Subsequent Event 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 .. 2024. 3. 9. 이전 1 ··· 8 9 10 11 12 13 14 ··· 31 다음 반응형
