| 1 |
Introduction |
0:45:26 |
|
| 2 |
Audit Procedures for Obtaining Audit Evidence p.4~5 |
0:58:18 |
|
| 3 |
Audit Evidence p.1~3 |
1:07:47 |
|
| 4 |
Audit Procedures for Obtaining Audit Evidence p.5~7 |
1:00:19 |
|
| 5 |
Audit Procedures for Obtaining Audit Evidence p.7~10 |
0:44:07 |
|
| 6 |
Matching Audit Procedures to Specific Assertions p.11~15 |
0:54:46 |
|
| 7 |
Nature, Timing, and Extent of Substantive Procedures p.15~17 |
0:46:54 |
|
| 8 |
Nature, Timing, and Extent of Substantive Procedures p.17~22 |
0:56:36 |
|
| 9 |
Audit Documentation p.22~23 |
0:56:25 |
|
| 10 |
Audit Documentation p.24 (HANDOUT) |
0:40:19 |
|
| 11 |
Audit Documentation p.24 |
0:51:13 |
|
| 12 |
Audit Procedures for Selected Accounts p. 25 |
0:59:36 |
|
| 13 |
Audit Procedures for Selected Accounts p. 25~26 |
1:28:26 |
|
| 14 |
Accounts Receivable p.28 |
0:49:43 |
|
| 15 |
Accounts Receivable p.28 (구체적으로) |
0:49:09 |
|
| 16 |
Accounts Receivable p.29~30 |
0:58:31 |
|
| 17 |
Accounts Receivable p.31~32 (정리) |
0:52:06 |
|
| 18 |
Inventory p.33 |
1:05:24 |
|
| 19 |
Inventory p.34~36 |
0:45:07 |
|
| 20 |
Inventory p.37~38 |
0:49:50 |
|
| 21 |
Investment Securities p.38~40 |
0:18:31 |
|
| 22 |
Property, Plant, and Equipment p.41 |
0:50:28 |
|
| 23 |
Property, Plant, and Equipment p.42 |
0:49:13 |
|
| 24 |
Accounts Payable p.43~44 |
0:57:21 |
|
| 25 |
Long-Term Debt p.45 |
0:51:40 |
|
| 26 |
Equity & Retained Earnings p.46~48 |
0:47:30 |
|
| 27 |
Payroll Account p.49 |
0:28:00 |
|
| 28 |
Accounting Estimates p.50~51 |
0:55:23 |
|
| 29 |
Auditing Fair Values and Specialist p.52~56 |
0:49:04 |
|
| 30 |
Litigation, Claims, and Assessments p.57 |
0:46:06 |
|
| 31 |
Litigation, Claims, and Assessments p.57~58 |
0:56:02 |
|
| 32 |
Related Parties p.58~60 |
0:55:42 |
|
| 33 |
Related Parties p.60~61 |
0:34:55 |
|
| 34 |
Entity's Ability to Continue as a Going Concern |
0:46:22 |
|
| 35 |
Entity's Ability to Continue as a Going Concern p.63~65 |
0:40:10 |
|
| 36 |
Subsequent Events p.66 |
0:33:26 |
|
| 37 |
Subsequent Events p.66~67 |
0:37:08 |
|
| 38 |
Management Representation Letter p.68~70 |
0:54:17 |
|
| 39 |
Sample - Management Representation Letter p.70~71 |
0:54:02 |
|
| 40 |
Engagement Quality Review p.72~74 |
0:32:08 |
|
| 41 |
Subsequently Discovered Facts p.75~77 |
0:55:17 |
|
| 42 |
Reports Introduction |
0:28:01 |
|
| 43 |
Forming an Opinion on the Financial Statements p.78-79 |
1:06:02 |
|
| 44 |
Auditors Report for a Nonissuer - GAAS p.80-82 |
1:31:05 |
|
| 45 |
Nonissuer Unmodified Audit Report p. 83~84 |
1:11:00 |
|
| 46 |
Issuer Unqualified Audit Report p.85~87 |
1:05:58 |
|
| 47 |
Substantial Doubt about an Entity Ability to Contine as a Going Concern p.88~89 |
0:46:27 |
|
| 48 |
Communicating Key Audit Matters in the Independent Auditors Reprot p.90~91 |
0:32:34 |
|
| 49 |
Empahsis-of-Matter and Other-matter Paragrapgh p.92~94 |
1:27:32 |
|
| 50 |
Consistency Of Financial Statements p. 95~96 |
1:13:16 |
|
| 51 |
Sample Report - Financial Statements Audit Report GAAS p. 97-98 |
0:45:10 |
|
| 52 |
Qualified Option or Disclaimer of Option p.99~103 |
1:39:24 |
|
| 53 |
Qualified Option or Adverse Option p.104~108 |
1:01:21 |
|
| 54 |
Reports on Comparative Financial Statements p.109~112 |
1:10:01 |
|
| 55 |
Audits of Group Financial Statements p.113~ 118 |
1:26:37 |
|
| 56 |
Preparation, Compilation & Review Services, and Other Reports p. 119 |
0:50:02 |
|
| 57 |
Preparation of Financial Statements(AR-C 70) p.120~122 |
0:45:56 |
|
| 58 |
Compilatin of Financial Statements(AR-C 80) p.123~126 |
0:50:55 |
|
| 59 |
Review of Financial Statements(AR-C 90) p.127~139 |
1:59:55 |
|
| 60 |
Comparative Financial Statements - Review p.140~141 |
0:31:03 |
|
| 61 |
Review of Interim Financial Information p. 137~143 |
1:01:33 |
|
| 62 |
Review of Interim Financial Information p. 144~145 |
0:34:02 |
|
| 63 |
Special Considerations p. 146~147 |
0:48:35 |
|
| 64 |
Special Considerations p. 148~153 |
0:52:45 |
|
| 65 |
Special Considerations p.154~165 |
1:07:33 |
|
| 66 |
Special Considerations p. 166 |
0:01:01 |
|
| 67 |
Financial Reporting Framework In Another Country p.167 |
0:54:13 |
|
| 68 |
Information Accompanying Audited Financial Statements |
0:55:07 |
|
| 69 |
Information Accompanying Audited Financial Statements p.170~177 |
1:20:05 |
|
| 70 |
Attestation Engagement p. 178-179 |
1:09:27 |
|
| 71 |
Attestation Engagement p. 180-181 |
0:35:51 |
|
| 72 |
Attestation Engagement p. 182-185 |
1:05:50 |
|
| 73 |
Attestation Engagement p. 184-185 |
0:46:42 |
|
| 74 |
Attestation Engagement p. 186-188 |
0:30:34 |
|
| 75 |
Attestation Engagement p. 189-196 |
0:55:09 |
|
| 76 |
Government Audit p.197-198 |
0:55:07 |
|
| 77 |
Government Audit p.199-205 |
0:38:57 |
|
| 78 |
Government Audit p.206-211 |
0:45:31 |
|
