자료검색

책소개

제01장 회계감사는 왜 하는가?
1. 감사의 기본개념 ·················································································· 12
2. 감사의 목적과 필요성 ········································································· 14
3. 감사의 분류 ·························································································· 17
4. 회계감사의 의의 ·················································································· 20
- 연습문제 · 23
제02장 회계감사는 누가 하는가?
1. 감사인의 의의 ······················································································ 30
2. 독립성 ··································································································· 35
3. 감사인의 선임 ······················································································ 37
4. 감사인의 책임 ······················································································ 39
- 연습문제 · 42
제03장 회계감사는 어떻게 하는가? (Ⅰ)
1. 회계감사의 개략적 절차 ····································································· 47
2. 중요성 ··································································································· 50
3. 감사위험 ································································································ 52
- 연습문제 · 56

제04장 회계감사는 어떻게 하는가? (Ⅱ)
1. 재무제표를 통한 경영진 주장 ··························································· 61
2. 감사증거 ································································································ 62
3. 감사기술 ································································································ 65
4. 문서화 ··································································································· 69
- 연습문제 · 73
제05장 내부감사는 왜 하는가?
1. 내부감사의 의의 ·················································································· 79
2. 내부감사의 절차 ·················································································· 81
3. 내부감사의 준비 ·················································································· 84
- 연습문제 · 88
제06장 내부통제제도란 무엇인가?
1. 내부통제제도의 의의 ··········································································· 94
2. 주요 업무별 내부통제제도 ································································· 96
3. 내부통제제도의 한계점 ······································································· 99
4. 내부통제제도의 역할 ········································································· 101
- 연습문제 · 103

제07장 내부감사 결과의 보고
1. 내부감사 결과 지적 사례 ································································· 109
2. 내부감사 결과보고서의 작성 ··························································· 113
3. 감사결과의 사후 조치 ······································································· 115
- 연습문제 · 117
제08장 외부감사란 무엇인가?
1. 외부감사의 의의 ················································································ 123
2. 외부감사의 절차 ················································································ 125
3. 회사에 대한 이해 ·············································································· 127
4. 통제테스트 ·························································································· 131
- 연습문제 · 134
제09장 외부감사를 어떻게 준비할 것인가? (Ⅰ)
1. 실증절차의 개요 ················································································ 139
2. 분석적 절차를 위한 재무비율 분석 ················································ 140
3. 계정과목별 실증절차 ········································································· 144
- 연습문제 · 150

제10장 외부감사를 어떻게 준비할 것인가? (Ⅱ)
1. 조회서 ·································································································· 155
2. 계정과목별 실증절차 ········································································· 159
3. 감사의 마무리 절차 ··········································································· 165
4. 재무제표 주석의 검토 및 수정재무제표의 작성 ··························· 168
- 연습문제 · 170
제11장 감사보고서란 무엇인가?
1. 감사보고서의 의의 ············································································· 176
2. 감사의견 ······························································································ 181
- 연습문제 · 188
제12장 전자공시는 어떻게 하는 것인가?
1. 전자공시제도의 의의 ········································································· 193
2. 회계 관련 전자공시 ··········································································· 195
3. 전자공시용 재무제표 작성 ······························································· 196
4. 전송파일 제출하기 ············································································· 201
- 연습문제 · 204