[미국회계사 AUD] 시험 구성과 소요시간, 출제 범위- 목차 정리
- 미국회계사 시험 응시하기
- 2019. 12. 4. 10:06
안녕하세요. 상자거북입니다.
▣ 오딧 과목 시험 구성, 시간
※ 미국회계사 Auditing & Attestation 짧게 말해 AUD 과목은 총 4시간동안 시험을 칩니다.
○ 먼저 36문제짜리 객관식(Multiple-Choice) Testlet을 두 개 응시합니다.
: 예상소요시간은 45분 ×2 (4hours 00minutes에서 2hours 30 miuntes까지)
○ 그리고 Task 2개짜리 TBS(Task-Based Sumulation) Testlet을 하나 응시하게 되구요.
: 예상 소요시간은 36분.
○ 15분간의 휴식시간이 있습니다.
: Clock stops for 15 minutes.
○ Task 3개짜리 TBS(Task-Based Sumulation) Testlet을 두 개 응시하게 됩니다.
예상소요시간은 54분 ×2 (1hour 54 minutes에서 1hour 00minutes까지)
▣ 오딧 과목 출제 범위 목차 정리
미국 회계사 시험은 광범위한 시험범위로 수험생들을 괴롭히는 것으로 유명한데요.
범위가 광범위할수록 목차를 이해하고 정리하는 것이 전략상 꼭 필요합니다.
그래서 이번 포스팅에서는 어떤 기준들을 공부해야하고,
그 기준들은 무엇인지 간략하고 명확하게 정리하고 이해해보고자 합니다.
"특히 배점이 많은 TBS(Task-Based Simulation) Research 문제에서 이를 아는 것이 중요합니다."
TBS Testlet의 Authorative Literature 에서 검색하고자 하는 대상이니까요.
AICPA Audit & Attestation 시험을 치기 위해서는 다음 기준들을 공부해야하는데요.
먼저, 출제 범위가 되는 AICPA Professional Standards는 다음과 같이 구성되어있습니다.
■ U.S. Auditing Standards - AICPA (Clarified) [AU-C]
■ U.S. Auditing Standards - AICPA (Clarified) [AT-C]
■ Accounting and Review Services (Clarified) [AR-C]
■ Code of Professional Conduct [ET]
■ Bylaws of the American Institute of Certified Public Accountants [BL]
■ Valuation Services [VS]
■ Counsulting Services [CS]
■ Qualitiy Control [QC]
■ Peer Review [PR]
■ Tax Service [TS]
■ Personal Financial Planning [PFP]
■ Continuing Professional Education [CPE]
Other Standards and References
■ AICPA Code of Professional Conduct
■ Sarbanes-Oxley Act of 2002
■ Department of Labor: Auditor Independence
■ Government Auditing Stadards (Yellow Book)
■ OMB Audit Requirements for Federal Awards (2CFR 200)
■ The Committee of Sponsering Organizations (COSO)
■ Public Company Accounting Oversight Board Standards [AS]
■ U.S. Auditing Standards - AICPA (Clarified) [AU-C]
: Statements on Auditing Standards
※ AU- C는 무슨 뜻일까?
GAAS(US. Generally Accepted Auditing Standards, 미국의 일반적으로 수용된 회계 감사 기준)를 더 쉽게 적용하고 읽을 수 있도록
ASB(the AICPA's Auditing Standards Board)가 진행한 Clarify 프로젝트로 만들어진 기준을 뜻합니다.
ASB가 정리한 이 기준은 비상장회사(Non Public Entities, Nonissuers)들에게 적용됩니다.
※ AU-C는 7가지 파트로 구성되는데요.
이들 7가지 섹션들은 AICPA 오딧 시험 공부에 있서 매우 매우 비중이 큰 부분들입니다.
먼저, AU-C 200-299 : General Principles and Responsibilities 부분입니다.
○ AU-C 200 : Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
○ AU-C 210: Terms of Engagement
○ AU-C 220: Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
○ AU-C 230: Audit Documentation
○ AU-C 240: Consideration of Fraud in a Financial Statement Audit
○ AU-C 250: Consideration of Laws and Regulations in an Audit of Financial Statements
○ AU-C 260: The Auditor's Communication With Those Charged With Governance
○ AU-C 265: Communicating Internal Control Related Matters Identified in an Audit
두번째, AU-C 300-499 : Risk Assessmen and Resonse to Assessed Risk 섹션입니다.
○ AU-C 300: Planning an Audit
○ AU-C 315: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
○ AU-C 320: Materiality in Planning and Performing an Audit
○ AU-C 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
○ AU-C 402: Audit Considerations Relating to an Entity Using a Service Organization
○ AU-C 450: Evaluation of Misstatements Identified During the Audit
세번째, AU-C 500-599 : Audit Evidence 섹션입니다.
○ AU-C 500:
○ AU-C 501:
○ AU-C 505:
○ AU-C 510:
○ AU-C 520:
○ AU-C 530:
○ AU-C 540:
○ AU-C 550:
○ AU-C 560:
○ AU-C 570:
○ AU-C 580:
○ AU-C 585:
네번째, AU-C 600-699 : Using the Work of Others 섹션입니다.
○ AU-C 600:
○ AU-C 610:
○ AU-C 620:
다섯번째, AU-C 700-799 : Audit Conclusions and Reporting 섹션입니다.
○ AU-C 700:
○ AU-C 705:
○ AU-C 706:
○ AU-C 708:
○ AU-C 720:
○ AU-C 725:
○ AU-C 730:
여섯번째, AU-C 800-899: Special Considerations 섹션입니다.
○ AU-C 800:
○ AU-C 805:
○ AU-C 806:
○ AU-C 810:
일곱번째, AU-C 900-999: Special Considerations in the United States 섹션입니다.
○ AU-C 905: Alert That Restricts the Use of the Auditor's Written Communication
○ AU-C 910: Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
○ AU-C 915: Reports on Application of Requirements of an Applicable Financail Reporting Framework
○ AU-C 920: Letters for Underwriters and Certain Other Requesting Parties, as Amended
○ AU-C 925: Fillings With the U.S. Securities and Exchange Commission Under the Securities Act of 1993
○ AU-C 930: Interim Financial Information
○ AU-C 935: Compliance Audits
○ AU-C 940: An Audit of Internal Control Over Financial Reporting That is Integrated with an Audit of Finacial Statements
○ AU-C 945: Auditor Involvement With Exempt Offering Documents
■ U.S. Auditing Standards - AICPA (Clarified) [AT-C]
: Statements on Standards for Attestation Engagements
○ AT-C 105: Concepts Common to All Attestation Engagements
○ AT-C 205: Examination Engagements
○ AT-C 210: Review Engagements
○ AT-C 215: Agrred-Upon Procedures Engagements
○ AT-C 305: Prospective Financial Information
○ AT-C 310: Reporting on Pro Forma Financial Information
○ AT-C 315: Compliance Attestaion
○ AT-C 320: Reporting on an Examination of Controls at a Service Organization Relevent to User Entities' Internal Control Over Financial Reporting
○ AT-C 395: Management's Discussion and Analysis (Not Clarified)
■ Accounting and Review Services (Clarified) [AR-C]
: Statements on Standards for Accounting and Review Services
○ AR-C 60: General Principles for Engagements Performed With Statements on Standards for Accounting and Review Services
○ AR-C 70: Preparation of Financial Statements
○ AR-C 80: Compilation of Financial Statements
○ AR-C 90: Review of Financail Statements
○ AR-C 120: Compilation of Pro Forma Financial Information
■ Code of Professional Conduct [ET]
■ Bylaws of the American Institute of Certified Public Accountants [BL]
■ Valuation Services [VS]
■ Counsulting Services [CS]
■ Qualitiy Control [QC]
○ QC 10 : A FiA Firm's System of Quality Control
■ Peer Review [PR]
○ PR 100 : Standards for Performing and Reporting on Peer Reviews
■ Tax Service [TS]
■ Personal Financial Planning [PFP]
■ Continuing Professional Education [CPE]
그렇다면 AICPA 오딧 시험에서 다루어지는 PCAOB Auditing Standards 기준들에 대해서도 자세히 살펴보겠습니다.
※ PCAOB Auditing Standards
- General Auditing Standards
- Audit Procedures
- Auditor Reporting
- Matters Relating to Filings Under Federal Securities Laws
- Other Matters Associated with Audits
■ Public Company Accounting Oversight Board Standards [AS]
※ AS로 시작되는 기준들은 상장회사용입니다.
Issuers(Public Entities, 상장회사)들은 SEC(Securities and Exchange Commission)에 서류를 제출해야 합니다.
그리고 이런 것들은 PCAOB의 규제를 받고요.
2002년에 규정된 사베인스 옥슬리 법에서 PCAOB에 그 권한을 부여하였습니다.
AS 뒤에는 네자리 숫자가 붙습니다.
○ AS-1000: General Principles and Responsibilities
○ AS-1001: Responsibilities and Functions of Independent Auditor
○ AS-1005: Indepnedence
○ AS-1010: Training and Proficiency of the Independent Auditor
○ AS-1015: Due Professional Care in the Performance of Work
○ AS-1100: General Concepts
○ AS-1101: Audit Risk
○ AS-1105: Audit Evidence
○ AS-2100: Audit Planning and Risk Assessment
○ AS-6115: Reporting on Whether a Previously Reported Material Weakness Continues to Exit
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