1. Overview of Financial Statements Audits

Question 1

IAASBとは？

Answer 1

International Auditing and Assurance Standards Boad；

Question 2

ISAとは？

Answer 2

International Standards on Auditingの略。IFAC内のIAASBによって策定されている監査基準

Question 3

Substantive Testの3要素

Answer 3

1. nature
2. extent
3. timing

Question 4

GAASにおける監査人に要求される一般的要求事項とは？

Answer 4

1. Ethical requirements
2. Professional skepticism
3. Professional judgment
4. Sufficient appropriate audit evidence and audit risk
5. Conduct of an audit in accordance with GAAS

Question 5

Generally Accepted Auditing Standardsの発行体

Answer 5

Auditing Standards Board (ASB)

Question 6

公開企業を対象とした監査2つ？

Answer 6

1．財務諸表監査

2．財務報告に関わる内部統制監査

Question 7

公開企業むけの監査基準は？

Answer 7

PCAOB基準（Public Company Accounting Oversight Bard: PCAOB）

Question 8

Internal Control2つの活動

Answer 8

1．physical control

2. segregation of duties: authorization, record keeping and custody(保管)

Question 9

財務諸表監査の流れ

Answer 9

1. Audit Planning
2. Understand the Client and assess the RMM
3. Perform test of controls
4. Perform substantive tests
5. Complete the audit
6. Audit report

Question 10

Reasonable assuranceの意味

Answer 10

high but not absolute with sufficient appropriate audit evidence to reduce audit risk.

Question 11

IFACとは？

Answer 11

International Federation of Accountants