| 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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