배울 내용 ; Understand the purpose of Auditing & why audits are conducted. Students will learn the concept of auditing and assurance functions, corporate governance, including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit. Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit o ...
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1 CPA exam 4.2 Other requirements 4.3 Loss of licensure 4.4 Impact of technology 4.5 Demographics of CPAs 4.6 Practice mobility: the substantial equivalency rule 4.7 AICPA membership 5 See...
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