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강의

· 구성강좌

No. 제목 강의시간 미리보기
1 Introduction 1:17:56 ▶
2 Financial Statements Audit 0:47:37
3 Auditing & Attestation p.1-2 0:41:44
4 Auditing Standards p.3 0:56:15
5 Auditing Standards p.3~4 0:57:16
6 Standards for Engagements other than Audit p.4~7 0:46:45
7 Statements on Quality Control Standards (SQCS) p.8~10 1:14:53
8 Audit Objectives p.11 0:57:49
9 Financial Statements are Managements Assertions p.12 1:01:37
10 Flows of Financial Statements Audit (10단계) 1:16:58
11 Preconditions for an Audit p.13 1:05:14
12 Initial Audits or Recurring Audits p.14 0:59:23
13 Agreement on Audit Engagement Terms p.15~17 1:20:56
14 Plan the audit (오삼불고기) 1:21:28
15 Plan the Audit p.18~20 0:44:30
16 Plan the Audit p.21~22 1:16:28
17 Understanding of Clients Business p.23 0:59:15
18 (Planning) Analytical Procedures p.23 1:16:06
19 (Planning) Materiality (판단기준) p.24 1:00:54
20 (Planning) Materiality (판단기준) p.25~26 0:44:57
21 Audit Risk (=Reasonable assurance) 정리 1:01:20
22 Consider Audit Risk + Materiality and Audit Risk p.27~28 1:03:39
23 Consideration of Fraud in a Financial Statement Audit p.29 0:47:24
24 Consideration of Fraud in a Financial Statement Audit p.29~30 0:53:07
25 Consideration of Fraud in a Financial Statement Audit p.31~33 0:59:36
26 Consideration of Fraud in a Financial Statement Audit p.34~36 0:57:14
27 Consideration of Fraud in a Financial Statement Audit p.36~37 1:11:07
28 Consideration of Laws and Regulations p.38~39 0:40:19
29 Consideration of Laws and Regulations p.38~41 0:57:51
30 Drafting the Audit Plan & Direction, Supervision, and Review p.41~44 1:05:41
31 Internal Control (세가지 핵심 정리) p.45~ 0:59:00
32 Financial Statement Audit & Internal Control 관계 0:54:35
33 Definition and Objectives of Internal Control p.45~46 0:57:46
34 Components of internal control p.46~47 0:55:25
35 Control Activities P.47-48 1:16:20
36 Information and Communication P.49-50 1:09:42
37 Consideration of Internal Control 0:19:57
38 Why the Auditor Understand Internal Control p.51~54 0:58:14
39 Preliminary Assessment of Control Risk p.55~56 0:58:33
40 Tests of Controls p.56~59 0:51:48
41 Audit Approach p.59~61 0:59:59
42 Internal Control Relating to Transaction Cycles p.62 0:56:23
43 Sales, Accounts Receivable, and Cash Receipts p.62~63 0:51:42
44 Sales, Accounts Receivable, and Cash Receipts p.63 1:00:36
45 Sales, Accounts Receivable, and Cash Receipts p.64 0:38:00
46 Related Terminologies p.65 0:38:00
47 Purchases, Accounts Payable, and Cash Disbursements p.66 0:38:00
48 Personnel and Payroll Cycle p.68 0:49:22
49 Personnel and Payroll Cycle p.68~69 0:50:17
50 Production and Inventory Cycle p,69~70 0:53:55
51 Financing Cycle p.71~72 0:51:36
52 Investing Cycle; Securities p.73~74 0:45:35
53 Investing Cycle; Property, Plant, and Equipment p.75~76 1:03:24
54 Communicating Internal Control Related Matters Identified in an Audit p.76~78 0:55:47
55 Nonissuer IC Audit p.79~80 0:54:40
56 Nonissuer IC Audit p.80~83 0:50:12
57 Nonissuer IC Audit p.84 0:36:38
58 Nonissuer IC Audit p.85~88 1:02:02
59 Issuer IC Audit p.89~92 0:49:59
60 Audit Considerations Relating to an Entity Using a Service Organizations p.93-96 1:07:53
61 Auditors Communication with those Charged with Governance p.97-99 0:55:59
62 Auditors Communication with those Charged with Governance p.100 0:34:36
63 Audit Committee & Internal Audit Function p. 101~103 1:16:07
64 Sampling p.104 0:44:04
65 Sampling p.104-106 0:55:38
66 Sampling Risk p.107-108 1:08:56
67 Sampling Steps p.109 0:51:14
68 Attribute Sampling p.110-113 0:58:57
69 Attribute Sampling p.114-118 0:49:25
70 Variables Sampling p.119-122 0:56:03
71 PPS p.123-125 0:55:40
72 PPS & CVS p.126-131 0:56:02
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
1 Introduction 1-3p 0:54:20
2 Rule 200 Independence - 4-6p 1:03:30
3 Rule 200 Independence - 6-8p 0:58:41
4 Rule 200 Independence - 9-10p 1:10:05
5 Rule 200 Independence - 10-13p 0:56:15
6 Rule 200 Independence - 14p, 문제풀이 0:45:16
7 Rule 100, 300, 310, 320_15-17p 0:44:19
8 Rule 400 Acts Discreditable_18-20p 0:47:27
9 Rule 510, 520, 600, 700, 800_21-24p 1:16:28
10 SARBANES-OXLEY and PCAOB - 25-28p 0:46:44
11 GAO, DOL, IFAC, Consulting Service - 29-36p 0:44:45
12 License and Disciplinary System - 36-끝까지 0:27:36
13 Audit Data Analytics Definition 1:07:33
14 Audit Data Analytics 5 Steps 0:37:27
15 System and Organization Controls 1:21:36
1 IT개요 0:45:06
2 Computer system and manual system1(1p) 0:36:02
3 Computer system and manual system2(1p) 1:01:38
4 Information system (2-3p) 0:54:26
5 Components of a computer system1(4-5p) 0:40:19
6 Components of a computer system2(6p-7p) 0:59:10
7 Applications software(7p-11p) 0:51:07
8 Data processing(12p~) 0:26:51
9 Data 중점정리1(10~12p) 0:52:12
10 Data 중점정리2(13~16p) 1:00:38
11 Data management(16~18p) 0:36:33
12 Logical database models 1(18~20p) 1:04:15
13 IT문제풀이(1번부터) 0:47:09
14 IT문제풀이(31번부터) 0:25:42
15 Network(21p~) 0:49:43
16 Communication processors (21p~) 1:08:34
17 Electronic data interchange (25p~) 1:01:17
18 Internet(27p~) 0:49:16
19 Network controls (29p~) 0:20:01
20 Auditing with technology (30p~) 0:46:11
21 General Controls 1 (31p~) 0:50:39
22 General Controls 2 (31p~) 1:31:34
23 Application Controls 0:47:52
24 Control Risk Assessment 0:50:23
25 Protection of Information Asset 0:52:34
26 Documentation (49p) 0:50:52
1 Corporate Governance Structure 0:54:57
2 Corporate Governance Structure 1:03:33
3 Corporate Governance Structure 문제풀이 0:37:25
4 Internal Control Introduction 0:44:39
5 Internal Control 5 Components 1:04:56
6 Internal Control 문제풀이 0:32:03
7 ERM Introduction 0:42:14
8 ERM 5 Components 0:50:03
9 ERM 문제풀이 0:34:53
1 REG Introduction 0:25:58
2 Filing Status & Dependents 0:55:30
3 Gross Income - Compensation ~ Reimbursements 0:27:40
4 Gross Income - Interest & Dividends ~ Business Income 0:38:24
5 Gross Income - Sch E, Sch K-1, Rent Income 0:25:52
6 Gross Income - Investment Income, Digital Assets 0:23:42
7 Gross Income - Retirement Income ~ 0:47:58
8 Gross Income Exclusion - Return of Capital ~ 0:25:55
9 Gross Income Exclusion - Redemption of U.S. Savings Bonds~ 0:25:10
10 Gross Income Exclusion - Employer Provided Life Insurance~ 0:23:48
11 Tax Accounting Methods 0:36:02
12 Tax Accounting Methods 연습문제 0:14:32
13 Business Income and Deductions 0:56:10
14 Business Income and Deductions 연습문제 0:14:22
15 Cost Recovery - Depreciation & Authorization 0:34:10 ▶
16 Section 179, Bonus Depreciation 0:16:16
17 Cost Recovery - Amortization of Intangibles 0:34:08
18 Losses 0:42:54
19 Depreciation, Amortization, Depletion & Losses 연습문제 0:07:23
20 Adjustment to Income 1 0:28:46
21 Adjustment to Income 2 0:23:49
22 Standard & Itemized Deductions 1:19:02
23 Computation of Tax Liability & Tax Credits 0:29:50
24 Filing Requirement, Estimated Tax Payments, Tax Procedure 0:24:15
25 Filing Requirement, Estimated Tax Payments, Tax Procedure 연습문제 0:05:31
26 Qualified Business Income Deduction 0:24:00
27 Property Transactions 1 0:41:42
28 Property Transactions - Exercise 1-4 0:08:30
29 Property Transactions 2 0:22:48
30 Porperty Transactions 3 - Lump-Sum Purchase 0:20:41
31 Property Transactions - Gifted Property 0:18:37
32 Property Transactions - Inherited Property, Wash Sales 0:20:00
33 Property Transactions - Basis-Subsequent Adjustments 0:33:09
34 Form 1120 Tax comptution & Gross income 0:16:07
35 Deductions 0:26:03
36 Deductions 0:16:57
37 NOL, Sch M-1 0:19:59
38 Form 1120 (Sch M-2 ~) 0:11:08
39 Dividends and Distribution 0:29:54
40 Dividends and Distribution 0:17:07
41 Penalty Tax 1 0:14:34
42 S Corporation 1 0:30:28
43 S Corporation 2 0:18:28
44 S Corporation 3 0:25:03
45 S Corporation 4 0:22:38
46 Partnership 0:24:11
47 Partnership Income & Loss 0:34:27
48 Partnership Basis 0:33:32
49 Partnership Termination 0:19:08
50 Pro Rata Distributions from Partnership 0:20:05
51 Pro Rata Distributions from Partnership 0:11:48
52 Exempt Organization 0:12:59
53 Multi-Jurisdiction Taxation 0:11:10
54 Income Tax Preparers & Circular 230 0:30:32
1 BL의 개요 0:44:51
2 Offer 0:52:12
3 Acceptance 0:51:19
4 Consideration 0:45:26
5 Defenses 0:46:30
6 Performance of Contract 0:47:02
7 Discharge of Contract 0:51:39
8 Remedies 0:47:07
9 Agency 0:53:14
10 Agency 0:31:07
11 Agency 0:24:42
12 Agency 0:39:22
13 Bankruptcy 0:48:37
14 Bankruptcy 0:54:04
15 Bankruptcy 0:42:10
16 Debtor-Creditor Relationship 0:50:02
17 Debtor-Creditor Relationship 0:52:23
18 Debtor-Creditor Relationship 0:40:56
19 Attachment (UCC 9) 1:07:34
20 Automatic Perfection 0:30:55
21 Priority and Rights 1:00:20
22 Partnership의 개요 0:43:01
23 Partnership의 Creation 0:51:43
24 Partnership과 제 3자와의 관계 0:46:29
25 Termination of Partnership 1:01:18
26 Corporation 0:35:36
27 Corporation 0:40:37
28 Directors Duties and Powers 0:41:29
29 Directors Liability 0:52:19
30 Stockholders Rights and Liability 0:41:03
31 Federal Securities Acts 0:39:41
32 Issue Process 0:53:08
33 Exempt Securities in 1933 0:48:04
34 Securities Exchange Act of 1934 0:48:04
35 Civil & Criminal Liability under 1934 0:16:25
36 Liability to Client for Contract 0:53:23
37 Liability to Client for Fraud 0:49:52
38 PSLRA 0:33:15
39 Circular 230 0:33:15
40 Circular 230 0:54:07
41 Circular 230 0:49:45
42 Circular 230 0:38:32
43 Circular 230 0:59:34
44 문제풀이(Contract) 0:59:52
45 문제풀이(Contract) 0:47:11
46 문제풀이(Agency) 0:54:17
47 문제풀이(Agency + Bankruptcy) 1:00:50
48 문제풀이(Debtor-Creditor Relationships) 0:49:10
49 문제풀이(Secured Transactions) 0:48:29
50 문제풀이(Partnerships) 0:48:39
51 문제풀이(Corporations) 0:53:05
52 문제풀이(Federal Securities Acts) 0:42:11
53 문제풀이(Professional and Legal Responsibilities) 0:46:57
54 문제풀이(Circular 230) 0:50:02
1 Orientation 0:17:41 ▶
2 Financial Statements (p1-6) 0:30:28
3 Financial Statements (p7-17) 0:42:32
4 Foreign Currency Transactions (p1-3) 0:13:50
5 Basic EPS (p4-7) 0:29:15
6 Diluted EPS (p8-12) 0:44:25
7 Revenue from Contracts (p13-20) 0:50:37
8 Revenue from Contracts (p21-27) 0:48:12
9 Cash (p1-p5) 0:31:47
10 Investment (p6-p8) 0:32:43
11 Investment (p9-p17) 0:33:56
12 Investment (p18-22) 0:28:44
13 Investment (p23-27) 0:44:13
14 Investment (p28-30) 0:29:23
15 Receivables (p1-9) 0:42:03
16 Receivables (p10-13) 0:22:27
17 Receivables (p14-16) 0:33:51
18 Inventories (p1-5) 0:29:38
19 Inventories (p6-11) 0:33:32
20 Inventories (p12-21) 0:30:11
21 Inventories (p22-29) 0:27:02
22 PPE (p1-9) 0:33:07
23 PPE (p10-19) 0:28:57
24 PPE (p20-27) 0:36:46
25 Finite-Lived Intangibles 0:39:35
26 Payables and Taxes (p1-11) 0:38:32
27 Payables and Taxes (p12-17) 0:37:43
28 Payables and Taxes (p18-29) 0:40:45
29 Noncurrent Liabilities (p1-7) 0:25:28
30 Noncurrent Liabilities (p7-14) 0:31:21
31 Noncurrent Liabilities (p15-22) 0:29:15
32 Lessee Accounting, Contingencies, and Warranties (p1-7) 0:34:52
33 Lessee Accounting, Contingencies, and Warranties (p8-15) 0:34:28
34 Lessee Accounting, Contingencies, and Warranties (p16-22) 0:25:37
35 Equity (p1-9) 0:35:11
36 Equity (p10-15) 0:27:56
37 Equity (p16-21) 0:21:18
38 Consolidated Financial Reporting (p1-8) 0:35:31
39 Consolidated Financial Reporting (p9-13) 0:27:05
40 Consolidated Financial Reporting (p14-17) 0:35:49
41 Financial Statements Analysis (p18-27) 0:48:00
42 Cash Flow Statement (p1-9) 0:48:50
43 Cash Flow Comp. Example (p10-13) 0:28:15

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