2024 최신 ISA 회계감사
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9788925418346
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| Publication Date | 2023/10/25 |
| Pages/Weight/Size | 188*257*35mm |
| ISBN | 9788925418346 |
| Categories | 대학교재 > 경상계열 |
Description
이 책의 특징은 다음 몇 가지가 있다.
첫째, 본서는 총 7부로 구성되어 있다. 저자들의 수험생활 시절 감사기준 분량은 현재보다 훨씬 적었고, 2차 시험 응시자는 과락만 면하는 수험전략이 가능하였다. IFRS와 더불어 함께 도입된 IAS는 지속적인 개정과 보완으로 상당한 분량을 가지고 있다. 이러한 변화는 공인회계사의 재량에 맡겼던 회계감사영역에서 감사업무의 세부영역까지 규정화함으로써 감사실패로 인한 소송 위험에 대처하기 위한 시대적 필요성이 반영된 결과이다. 이렇게 방대한 회계감사기준이다 보니, 공인회계사 2차 시험문제가 회계감사기준 내에서 실무상 다소 지엽적인 측면의 암기력을 요구하고 있는 사례도 종종 보게 된다. 반면에 기준서에서 다룰 수 없는 실무형 문제도 최근에 점차 확대되는 경향을 보이고 있는 실정이다. 이에 본서는 회계감사기준의 전문 규정의 단순 나열보다는 핵심적인 내용 위주로 선별하였으며, 동시에 실무적인 측면도 최근 Trend를 가급적 반영하여 균형감을 가지고자 노력하였다. 실무적 사례가 기준서에 지친 독자들에게 부디 신선한 바람이 되어 주었으면 하는 바람이다.
둘째, 본서의 각 부의 말미에는 2013년부터 2023년까지 모든 기출문제와 답안이 포함되어 있다. 기출문제는 목차에 따라 주제별로 정렬하여 문제를 풀면서 이해도를 향상시킬 수 있도록 구성하였다. 회계감사 기출문제는 출제의도가 상황에 따라 다르게 해석될 수 있는 여지도 배제할 수 없다. 따라서, 본서에서 저자들의 실무경험을 기반으로 하되 감사기준서 조문에 대한 추적 또한 최대한 반영하였는바, 문제를 통해 기준서와 법령의 이해와 응용, 반복 학습효과에 중점을 두었다.
셋째, 2025년부터 공인회계사 시험에서 IT분야가 중요시되어 학점이수과목으로 정보기술(IT)과목 3학점을 반드시 이수하여야 하며 회계감사과목에는 IT분야의 출제비중이 증대할 것으로 예상되고 있다. 이러한 시대적 변화에 발맞추어 본서는 제7부 표본감사와 IT환경 감사절차의 내용을 강조사항으로 다루고자 별도의 Part로 분리하였다. 저자들의 감사, IT 및 Data Analytics 관련 실무경험을 나름 반영하였는바, 다소 부족한 면이 있더라도 본서의 내용이 표본감사와 IT환경에 대한 독자들의 이해도를 높이는 데 조금이나마 도움이 되기를 기대한다.
첫째, 본서는 총 7부로 구성되어 있다. 저자들의 수험생활 시절 감사기준 분량은 현재보다 훨씬 적었고, 2차 시험 응시자는 과락만 면하는 수험전략이 가능하였다. IFRS와 더불어 함께 도입된 IAS는 지속적인 개정과 보완으로 상당한 분량을 가지고 있다. 이러한 변화는 공인회계사의 재량에 맡겼던 회계감사영역에서 감사업무의 세부영역까지 규정화함으로써 감사실패로 인한 소송 위험에 대처하기 위한 시대적 필요성이 반영된 결과이다. 이렇게 방대한 회계감사기준이다 보니, 공인회계사 2차 시험문제가 회계감사기준 내에서 실무상 다소 지엽적인 측면의 암기력을 요구하고 있는 사례도 종종 보게 된다. 반면에 기준서에서 다룰 수 없는 실무형 문제도 최근에 점차 확대되는 경향을 보이고 있는 실정이다. 이에 본서는 회계감사기준의 전문 규정의 단순 나열보다는 핵심적인 내용 위주로 선별하였으며, 동시에 실무적인 측면도 최근 Trend를 가급적 반영하여 균형감을 가지고자 노력하였다. 실무적 사례가 기준서에 지친 독자들에게 부디 신선한 바람이 되어 주었으면 하는 바람이다.
둘째, 본서의 각 부의 말미에는 2013년부터 2023년까지 모든 기출문제와 답안이 포함되어 있다. 기출문제는 목차에 따라 주제별로 정렬하여 문제를 풀면서 이해도를 향상시킬 수 있도록 구성하였다. 회계감사 기출문제는 출제의도가 상황에 따라 다르게 해석될 수 있는 여지도 배제할 수 없다. 따라서, 본서에서 저자들의 실무경험을 기반으로 하되 감사기준서 조문에 대한 추적 또한 최대한 반영하였는바, 문제를 통해 기준서와 법령의 이해와 응용, 반복 학습효과에 중점을 두었다.
셋째, 2025년부터 공인회계사 시험에서 IT분야가 중요시되어 학점이수과목으로 정보기술(IT)과목 3학점을 반드시 이수하여야 하며 회계감사과목에는 IT분야의 출제비중이 증대할 것으로 예상되고 있다. 이러한 시대적 변화에 발맞추어 본서는 제7부 표본감사와 IT환경 감사절차의 내용을 강조사항으로 다루고자 별도의 Part로 분리하였다. 저자들의 감사, IT 및 Data Analytics 관련 실무경험을 나름 반영하였는바, 다소 부족한 면이 있더라도 본서의 내용이 표본감사와 IT환경에 대한 독자들의 이해도를 높이는 데 조금이나마 도움이 되기를 기대한다.
Contents
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
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