1 |
Introduction |
1:17:56 |
▶ |
2 |
Financial Statements Audit |
0:47:37 |
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3 |
Auditing & Attestation p.1-2 |
0:41:44 |
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4 |
Auditing Standards p.3 |
0:56:15 |
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5 |
Auditing Standards p.3~4 |
0:57:16 |
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6 |
Standards for Engagements other than Audit p.4~7 |
0:46:45 |
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7 |
Statements on Quality Control Standards (SQCS) p.8~10 |
1:14:53 |
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8 |
Audit Objectives p.11 |
0:57:49 |
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9 |
Financial Statements are Managements Assertions p.12 |
1:01:37 |
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10 |
Flows of Financial Statements Audit (10단계) |
1:16:58 |
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11 |
Preconditions for an Audit p.13 |
1:05:14 |
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12 |
Initial Audits or Recurring Audits p.14 |
0:59:23 |
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13 |
Agreement on Audit Engagement Terms p.15~17 |
1:20:56 |
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14 |
Plan the audit (오삼불고기) |
1:21:28 |
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15 |
Plan the Audit p.18~20 |
0:44:30 |
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16 |
Plan the Audit p.21~22 |
1:16:28 |
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17 |
Understanding of Clients Business p.23 |
0:59:15 |
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18 |
(Planning) Analytical Procedures p.23 |
1:16:06 |
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19 |
(Planning) Materiality (판단기준) p.24 |
1:00:54 |
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20 |
(Planning) Materiality (판단기준) p.25~26 |
0:44:57 |
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21 |
Audit Risk (=Reasonable assurance) 정리 |
1:01:20 |
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22 |
Consider Audit Risk + Materiality and Audit Risk p.27~28 |
1:03:39 |
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23 |
Consideration of Fraud in a Financial Statement Audit p.29 |
0:47:24 |
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24 |
Consideration of Fraud in a Financial Statement Audit p.29~30 |
0:53:07 |
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25 |
Consideration of Fraud in a Financial Statement Audit p.31~33 |
0:59:36 |
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26 |
Consideration of Fraud in a Financial Statement Audit p.34~36 |
0:57:14 |
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27 |
Consideration of Fraud in a Financial Statement Audit p.36~37 |
1:11:07 |
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28 |
Consideration of Laws and Regulations p.38~39 |
0:40:19 |
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29 |
Consideration of Laws and Regulations p.38~41 |
0:57:51 |
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30 |
Drafting the Audit Plan & Direction, Supervision, and Review p.41~44 |
1:05:41 |
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31 |
Internal Control (세가지 핵심 정리) p.45~ |
0:59:00 |
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32 |
Financial Statement Audit & Internal Control 관계 |
0:54:35 |
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33 |
Definition and Objectives of Internal Control p.45~46 |
0:57:46 |
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34 |
Components of internal control p.46~47 |
0:55:25 |
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35 |
Control Activities P.47-48 |
1:16:20 |
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36 |
Information and Communication P.49-50 |
1:09:42 |
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37 |
Consideration of Internal Control |
0:19:57 |
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38 |
Why the Auditor Understand Internal Control p.51~54 |
0:58:14 |
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39 |
Preliminary Assessment of Control Risk p.55~56 |
0:58:33 |
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40 |
Tests of Controls p.56~59 |
0:51:48 |
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41 |
Audit Approach p.59~61 |
0:59:59 |
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42 |
Internal Control Relating to Transaction Cycles p.62 |
0:56:23 |
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43 |
Sales, Accounts Receivable, and Cash Receipts p.62~63 |
0:51:42 |
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44 |
Sales, Accounts Receivable, and Cash Receipts p.63 |
1:00:36 |
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45 |
Sales, Accounts Receivable, and Cash Receipts p.64 |
0:38:00 |
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46 |
Related Terminologies p.65 |
0:38:00 |
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47 |
Purchases, Accounts Payable, and Cash Disbursements p.66 |
0:38:00 |
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48 |
Personnel and Payroll Cycle p.68 |
0:49:22 |
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49 |
Personnel and Payroll Cycle p.68~69 |
0:50:17 |
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50 |
Production and Inventory Cycle p,69~70 |
0:53:55 |
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51 |
Financing Cycle p.71~72 |
0:51:36 |
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52 |
Investing Cycle; Securities p.73~74 |
0:45:35 |
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53 |
Investing Cycle; Property, Plant, and Equipment p.75~76 |
1:03:24 |
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54 |
Communicating Internal Control Related Matters Identified in an Audit p.76~78 |
0:55:47 |
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55 |
Nonissuer IC Audit p.79~80 |
0:54:40 |
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56 |
Nonissuer IC Audit p.80~83 |
0:50:12 |
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57 |
Nonissuer IC Audit p.84 |
0:36:38 |
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58 |
Nonissuer IC Audit p.85~88 |
1:02:02 |
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59 |
Issuer IC Audit p.89~92 |
0:49:59 |
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60 |
Audit Considerations Relating to an Entity Using a Service Organizations p.93-96 |
1:07:53 |
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61 |
Auditors Communication with those Charged with Governance p.97-99 |
0:55:59 |
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62 |
Auditors Communication with those Charged with Governance p.100 |
0:34:36 |
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63 |
Audit Committee & Internal Audit Function p. 101~103 |
1:16:07 |
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64 |
Sampling p.104 |
0:44:04 |
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65 |
Sampling p.104-106 |
0:55:38 |
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66 |
Sampling Risk p.107-108 |
1:08:56 |
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67 |
Sampling Steps p.109 |
0:51:14 |
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68 |
Attribute Sampling p.110-113 |
0:58:57 |
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69 |
Attribute Sampling p.114-118 |
0:49:25 |
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70 |
Variables Sampling p.119-122 |
0:56:03 |
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71 |
PPS p.123-125 |
0:55:40 |
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72 |
PPS & CVS p.126-131 |
0:56:02 |
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1 |
Introduction |
0:45:26 |
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2 |
Audit Procedures for Obtaining Audit Evidence p.4~5 |
0:58:18 |
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3 |
Audit Evidence p.1~3 |
1:07:47 |
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4 |
Audit Procedures for Obtaining Audit Evidence p.5~7 |
1:00:19 |
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5 |
Audit Procedures for Obtaining Audit Evidence p.7~10 |
0:44:07 |
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6 |
Matching Audit Procedures to Specific Assertions p.11~15 |
0:54:46 |
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7 |
Nature, Timing, and Extent of Substantive Procedures p.15~17 |
0:46:54 |
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8 |
Nature, Timing, and Extent of Substantive Procedures p.17~22 |
0:56:36 |
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9 |
Audit Documentation p.22~23 |
0:56:25 |
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10 |
Audit Documentation p.24 (HANDOUT) |
0:40:19 |
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11 |
Audit Documentation p.24 |
0:51:13 |
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12 |
Audit Procedures for Selected Accounts p. 25 |
0:59:36 |
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13 |
Audit Procedures for Selected Accounts p. 25~26 |
1:28:26 |
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14 |
Accounts Receivable p.28 |
0:49:43 |
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15 |
Accounts Receivable p.28 (구체적으로) |
0:49:09 |
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16 |
Accounts Receivable p.29~30 |
0:58:31 |
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17 |
Accounts Receivable p.31~32 (정리) |
0:52:06 |
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18 |
Inventory p.33 |
1:05:24 |
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19 |
Inventory p.34~36 |
0:45:07 |
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20 |
Inventory p.37~38 |
0:49:50 |
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21 |
Investment Securities p.38~40 |
0:18:31 |
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22 |
Property, Plant, and Equipment p.41 |
0:50:28 |
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23 |
Property, Plant, and Equipment p.42 |
0:49:13 |
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24 |
Accounts Payable p.43~44 |
0:57:21 |
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25 |
Long-Term Debt p.45 |
0:51:40 |
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26 |
Equity & Retained Earnings p.46~48 |
0:47:30 |
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27 |
Payroll Account p.49 |
0:28:00 |
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28 |
Accounting Estimates p.50~51 |
0:55:23 |
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29 |
Auditing Fair Values and Specialist p.52~56 |
0:49:04 |
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30 |
Litigation, Claims, and Assessments p.57 |
0:46:06 |
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31 |
Litigation, Claims, and Assessments p.57~58 |
0:56:02 |
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32 |
Related Parties p.58~60 |
0:55:42 |
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33 |
Related Parties p.60~61 |
0:34:55 |
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34 |
Entity's Ability to Continue as a Going Concern |
0:46:22 |
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35 |
Entity's Ability to Continue as a Going Concern p.63~65 |
0:40:10 |
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36 |
Subsequent Events p.66 |
0:33:26 |
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37 |
Subsequent Events p.66~67 |
0:37:08 |
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38 |
Management Representation Letter p.68~70 |
0:54:17 |
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39 |
Sample - Management Representation Letter p.70~71 |
0:54:02 |
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40 |
Engagement Quality Review p.72~74 |
0:32:08 |
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41 |
Subsequently Discovered Facts p.75~77 |
0:55:17 |
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42 |
Reports Introduction |
0:28:01 |
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43 |
Forming an Opinion on the Financial Statements p.78-79 |
1:06:02 |
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44 |
Auditors Report for a Nonissuer - GAAS p.80-82 |
1:31:05 |
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45 |
Nonissuer Unmodified Audit Report p. 83~84 |
1:11:00 |
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46 |
Issuer Unqualified Audit Report p.85~87 |
1:05:58 |
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47 |
Substantial Doubt about an Entity Ability to Contine as a Going Concern p.88~89 |
0:46:27 |
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48 |
Communicating Key Audit Matters in the Independent Auditors Reprot p.90~91 |
0:32:34 |
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49 |
Empahsis-of-Matter and Other-matter Paragrapgh p.92~94 |
1:27:32 |
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50 |
Consistency Of Financial Statements p. 95~96 |
1:13:16 |
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51 |
Sample Report - Financial Statements Audit Report GAAS p. 97-98 |
0:45:10 |
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52 |
Qualified Option or Disclaimer of Option p.99~103 |
1:39:24 |
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53 |
Qualified Option or Adverse Option p.104~108 |
1:01:21 |
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54 |
Reports on Comparative Financial Statements p.109~112 |
1:10:01 |
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55 |
Audits of Group Financial Statements p.113~ 118 |
1:26:37 |
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56 |
Preparation, Compilation & Review Services, and Other Reports p. 119 |
0:50:02 |
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57 |
Preparation of Financial Statements(AR-C 70) p.120~122 |
0:45:56 |
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58 |
Compilatin of Financial Statements(AR-C 80) p.123~126 |
0:50:55 |
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59 |
Review of Financial Statements(AR-C 90) p.127~139 |
1:59:55 |
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60 |
Comparative Financial Statements - Review p.140~141 |
0:31:03 |
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61 |
Review of Interim Financial Information p. 137~143 |
1:01:33 |
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62 |
Review of Interim Financial Information p. 144~145 |
0:34:02 |
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63 |
Special Considerations p. 146~147 |
0:48:35 |
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64 |
Special Considerations p. 148~153 |
0:52:45 |
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65 |
Special Considerations p.154~165 |
1:07:33 |
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66 |
Special Considerations p. 166 |
0:01:01 |
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67 |
Financial Reporting Framework In Another Country p.167 |
0:54:13 |
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68 |
Information Accompanying Audited Financial Statements |
0:55:07 |
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69 |
Information Accompanying Audited Financial Statements p.170~177 |
1:20:05 |
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70 |
Attestation Engagement p. 178-179 |
1:09:27 |
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71 |
Attestation Engagement p. 180-181 |
0:35:51 |
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72 |
Attestation Engagement p. 182-185 |
1:05:50 |
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73 |
Attestation Engagement p. 184-185 |
0:46:42 |
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74 |
Attestation Engagement p. 186-188 |
0:30:34 |
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75 |
Attestation Engagement p. 189-196 |
0:55:09 |
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76 |
Government Audit p.197-198 |
0:55:07 |
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77 |
Government Audit p.199-205 |
0:38:57 |
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78 |
Government Audit p.206-211 |
0:45:31 |
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1 |
Introduction 1-3p |
0:54:20 |
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2 |
Rule 200 Independence - 4-6p |
1:03:30 |
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3 |
Rule 200 Independence - 6-8p |
0:58:41 |
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4 |
Rule 200 Independence - 9-10p |
1:10:05 |
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5 |
Rule 200 Independence - 10-13p |
0:56:15 |
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6 |
Rule 200 Independence - 14p, 문제풀이 |
0:45:16 |
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7 |
Rule 100, 300, 310, 320_15-17p |
0:44:19 |
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8 |
Rule 400 Acts Discreditable_18-20p |
0:47:27 |
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9 |
Rule 510, 520, 600, 700, 800_21-24p |
1:16:28 |
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10 |
SARBANES-OXLEY and PCAOB - 25-28p |
0:46:44 |
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11 |
GAO, DOL, IFAC, Consulting Service - 29-36p |
0:44:45 |
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12 |
License and Disciplinary System - 36-끝까지 |
0:27:36 |
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13 |
Audit Data Analytics Definition |
1:07:33 |
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14 |
Audit Data Analytics 5 Steps |
0:37:27 |
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15 |
System and Organization Controls |
1:21:36 |
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