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상품소개

AUD Section 합격을 위해 반드시 공부해야 할 내용!

1. 회계감사의 전반적인 업무흐름을 기본으로 감사계획, 내부통제를 공부합니다.

2. 감사의견 표명을 위한 감사증거 수집 및 평가과정 (Substantive Procedures)과 감사결론을 도출하여 감사보고서 (Audit Report) 작성을 공부합니다.

3. 공인회계사의 다양한 업무 중 회계감사 이외에 인증업무 (Attestation Engagements)의 개념을 학습하고 대표적인 인증업무를 공부합니다.

4. 재무제표 작성 및 검토업무 (Financial Statements Preparation, Compilation, and Review Engagements)를 공부합니다.

5. 일반기업의 회계감사와 정부 및 비영리 단체의 회계감사의 공통점 및 차이점을 구분할 수 있도록 한다.

6. 미국공인회계사협회 (AICPA) 윤리규정과 다양한 기관의 윤리적 요구사항을 공부합니다.

7. 공인회계사로서 갖추어야 할 기본적인 IT 지식과 전산업무 상황에서 고려해야 할 사항들에 대해 공부합니다.  

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

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