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· 분류 : 국내도서 > 대학교재/전문서적 > 경상계열 > 세무/회계
· ISBN : 9788925418346
· 쪽수 : 698쪽
· 출판일 : 2023-10-25
책 소개
목차
머리말 / 2
제1부 회계감사와 감사인 책임 / 7
제1장 인증업무와 회계감사 ···············································································9
제2장 감사인의 직업윤리와 법적 책임 ··························································27
제3장 독립성과 감사품질 ·················································································39
제4장 감사의 선임과 계약 ···············································································57
기출문제 ··············································································································64
제2부 감사위험과 감사계획 / 133
제1장 중요성과 감사위험 ···············································································135
제2장 감사증거, 감사기술 및 감사문서 ·······················································143
제3장 위험평가절차와 계획수립 ····································································163
기출문제 ···········································································································173
제3부 통제테스트와 위험평가의 확정 / 225
제1장 내부통제의 기본개념 ···········································································227
제2장 내부통제의 이해와 통제테스트 ··························································235
제3장 거래유형별 통제 ··················································································241
기출문제 ···········································································································270
제4부 실증절차 / 285
제1장 기본적 실증절차: 개념과 기초잔액 ···················································287
제2장 계정별 실증절차 ··················································································293
제3장 항목별 실증절차 ··················································································317
제4장 실증절차의 완료 ··················································································339
기출문제 ···········································································································360
제5부 감사결과의 보고 / 449
제1장 감사의견 형성 ······················································································451
제2장 감사보고서 작성 ··················································································457
제3장 감사의견 변형 ······················································································469
제4장 비교재무제표에 대한 감사보고 ··························································477
제5장 기타정보에 대한 감사보고 ··································································481
기출문제 ···········································································································483
제6부 그룹재무제표 감사와 기타인증업무 / 521
제1장 그룹재무제표 감사 ···············································································523
제2장 내부회계관리제도에 대한 감사 ··························································535
제3장 중간재무제표에 대한 검토 ··································································569
기출문제 ···········································································································576
제7부 표본감사와 IT환경 감사절차 / 625
제1장 테스트항목의 범위와 표본감사 ··························································627
제2장 정보시스템환경하에서의 통제테스트 ·················································653
제3장 외부서비스조직을 이용하는 회사에 대한 통제테스트 ····················661
기출문제 ···········································································································664
참고문헌 / 697
