회계감사 과제

소개글

"회계감사 과제"에 대한 내용입니다.

목차

1) 감사위험의 정의에 대해 기술하시오.
2) 고유위험, 통제위험, 적발위험의 정의에 대해 기술하시오.
3) 다음 각각이 경우에 입증절차를 확대해야 하는지 축소해야 하는지 선택하시오.

본문내용

1) 감사위험의 정의에 대해 기술하시오.
The purpose of an audit is to reduce the audit risk to an appropriately low level through adequate testing and sufficient evidence. Because creditors, investors, and other stockholders rely on the financial statements, audit risk may carry legal liability for a CPA firm performing audit work.
Audit risk is the risk that an auditor may unknowingly fail to modify the opinion on materially misstated F/S (Financial Statement).

참고 자료

Rachel Slabotsky (2017). "Inherent Risk vs. Residual Risk Explained in 90 Seconds". fairinstitute.org. FAIR Institute.
"AU Section 350: Audit Sampling" (PDF). The Standards of Field Work. American Institute of Certified Public Accountants, Inc. 2010.