책 이미지
책 정보
· 분류 : 국내도서 > 대학교재/전문서적 > 경상계열 > 세무/회계
· ISBN : 9788955017724
· 쪽수 : 144쪽
· 출판일 : 2021-06-25
목차
^^PART I 감사일반론^^
제 1 장 감사의 본질 ······························································································· 9
제 2 장 감사인의 직업윤리 ·················································································· 14
제 3 장 감사인의 법적 책임 ················································································ 20
^^PART II 감사목표와 감사계획^^
제 4 장 감사목표와 감사절차 ·············································································· 31
제 5 장 감사증거와 감사위험 ·············································································· 38
제 6 장 감사의 시작:기업의 이해와 감사계획 ················································· 46
^PART III 통제테스트와 실증절차^^
제 7 장 내부통제의 이해와 통제테스트 ······························································ 57
제 8 장 전산환경에서의 감사 ·············································································· 64
제 9 장 매출과 대금회수활동의 통제테스트 및 실증절차 ································ 70
제10장 통제테스트와 계정잔액 세부테스트를 위한 표본감사 ························ 77
^^PART IV 활동유형별 감사절차^^
제11장 급여와 인사활동의 감사 ········································································· 97
제12장 구매와 대금지급활동의 감사 ······························································· 102
제13장 재고자산과 생산활동의 감사 ······························································· 108
제14장 자금조달과 상환활동의 감사 ······························································· 115
^^PART V 감사의 종료 및 보고^^
제15장 감사의 종료절차 ··················································································· 123
제16장 감사결과의 보고 ··················································································· 130
