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 |
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 |
Financial Statements (p1-6) |
0:30:28 |
|
2 |
Financial Statements (p7-17) |
0:42:32 |
|
3 |
Foreign Currency Transactions (p1-3) |
0:13:50 |
|
4 |
Basic EPS (p4-7) |
0:29:15 |
|
5 |
Diluted EPS (p8-12) |
0:44:25 |
|
6 |
Revenue from Contracts (p13-20) |
0:50:37 |
|
7 |
Revenue from Contracts (p21-27) |
0:48:12 |
|
8 |
SEC and Interim Reporting (p1-8) |
0:37:30 |
|
9 |
Accounting Changes and Error (p9-14) |
0:33:26 |
|
10 |
Subsequent Events, Policies, FMV (p15-22) |
0:30:16 |
|
11 |
Cash (p1-p5) |
0:31:47 |
|
12 |
Investment (p6-p8) |
0:32:43 |
|
13 |
Investment (p9-p17) |
0:33:56 |
|
14 |
Investment (p18-22) |
0:28:44 |
|
15 |
Investment (p23-27) |
0:44:13 |
|
16 |
Investment (p28-30) |
0:29:23 |
|
17 |
Receivables (p1-9) |
0:42:03 |
|
18 |
Receivables (p10-13) |
0:22:27 |
|
19 |
Receivables (p14-16) |
0:33:51 |
|
20 |
Inventories (p1-5) |
0:29:38 |
▶ |
21 |
Inventories (p6-11) |
0:33:32 |
|
22 |
Inventories (p12-21) |
0:30:11 |
|
23 |
Inventories (p22-29) |
0:27:02 |
|
24 |
PPE (p1-9) |
0:33:07 |
|
25 |
PPE (p10-19) |
0:28:57 |
|
26 |
PPE (p20-27) |
0:36:46 |
|
27 |
Finite-Lived Intangibles |
0:39:35 |
|
28 |
Payables and Taxes (p1-11) |
0:38:32 |
|
29 |
Payables and Taxes (p12-17) |
0:37:43 |
|
30 |
Payables and Taxes (p18-29) |
0:40:45 |
|
31 |
Noncurrent Liabilities (p1-7) |
0:25:28 |
|
32 |
Noncurrent Liabilities (p7-14) |
0:31:21 |
|
33 |
Noncurrent Liabilities (p15-22) |
0:29:15 |
|
34 |
Lessee Accounting, Contingencies, and Warranties (p1-7) |
0:34:52 |
|
35 |
Lessee Accounting, Contingencies, and Warranties (p8-15) |
0:34:28 |
|
36 |
Lessee Accounting, Contingencies, and Warranties (p16-22) |
0:25:37 |
|
37 |
Equity (p1-9) |
0:35:11 |
|
38 |
Equity (p10-15) |
0:27:56 |
|
39 |
Equity (p16-21) |
0:21:18 |
|
40 |
Consolidated Financial Reporting (p1-8) |
0:35:31 |
|
41 |
Consolidated Financial Reporting (p9-13) |
0:27:05 |
|
42 |
Consolidated Financial Reporting (p14-17) |
0:35:49 |
|
43 |
Financial Statements Analysis (p18-27) |
0:48:00 |
|
44 |
Cash Flow Statement (p1-9) |
0:48:50 |
|
45 |
Cash Flow Comp. Example (p10-13) |
0:28:15 |
|
46 |
Govt Accounting Basics (p1-4) |
0:30:09 |
|
47 |
NFP FS (p5-15) |
1:06:33 |
|
48 |
NFP Contribution (p16-23) |
0:43:08 |
|