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[aicpa]AICPA AUDIT part summary

저작시기 2006.02 | 등록일 2006.03.04 워드파일 MS 워드 (doc) | 72페이지 | 가격 2,000원

소개글

AICPA 시험준비 할때 작성한 audt part 요약입니다.
각 모듈별로 핵심만 간추려 요약 했습니다.
시험준비에 많은 도움되시리라 생각합니다.

목차

Module 1 ENGAGEMENT PLANNING
Module 2 INTERNAL CONTROL
Module 3 EVIDENCE
Module 4 REPORTING
Module 5 SAMPLING
Module 6 EDP

본문내용

<Inherent Risk >
1.Cash is more susceptible to theft than an inventory of coal
2.Susceptibility of notes receivable to material misstatement, assuming there are no related control.
3.Technological developments make a major product obsolete.
4.XYZ Company , a client , lacks sufficient working capital to continue operations.
<Control Risk >
1.A client fails to discover employee fraud on a timely basis because bank accounts are not reconciled monthly.
2.Disbursement have occurred without proper approval.
3.Inadequate segregation of duties.
<Detection Risk>
1.Confirmation of receivables by an auditor fails to detect a material misstatement.
2.Omission of a necessary substantive audit procedure.
3.The merchandise inventory risk of incorrect acceptance is high.
P101 Prob#2 Planning procedures
<Correct procedures >
1.Determine the planned assessed level of control risk
2.Identify financial statement items likely to require adjustment.
3.Consider the client’s use of service organizations such as service centers.
4.Consider the nature of the audit reports expected to be rendered.
5.Consider the entity’s accounting policies and procedures.
6.Identify the methods used by the entity to process significant accounting information.
7.Consider the risk of the existence of related party transactions.
P102 Prob#3(Risk analysis of an entity )

참고 자료

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