[AUD012]Engagement Letter(감사계약서) 샘플로 이해하기

 
 
영문으로 된 감사계약서 샘플을 살펴 볼 에정이며, 감사계약 체결 전 고려해야 할 사항과 감사계약서에 대한 간단한 요약은 아래 링크를 참고해주세요.
 
1. 감사계약 수락 전, 후임감사인이 해야 할 절차 6가지
https://crucket.tistory.com/92#google_vignette

[AUD010] 감사계약 수락 전, 후임감사인이 해야 할 절차 6가지

 
2. 감사계약서에 대한 이해(간략한 설명)
https://crucket.tistory.com/93

[AUD011] 감사계약서(Engagement letter)에 대한 이해

 
 

You have requested that we audit the balance sheet, statement of income and changes in stockholder's equity and cash flows of ABC Company as of December 31, 20X1. We are pleased to confirm our acceptance and our understanding of this engagement by means of this letter. Our audit will be made in accordance with generally accepted auditing standards with the objective of our expressing an opinion on the financial statements.

: Objective of Engagement(계약의 목적)에 대해 설명

→ ① 회계감사는 GAAS(Generally accepted auditing standards)에 따라 진행

→ ② 감사의 목적은 재무제표에 대한 의견을 표명하는 것임

In forming our opinion on the financial statements, we will perform sufficient tests to obtain reasonable assurance as to whether the information contained in the underlying accounting records and other source data is reliable and sufficient as the basis of the preparation of the financial statements. We will also decide whether the information is properly communicated in the financial statements. During the course of our audit, we may observe opportunities for economy in, or improved controls over, your operations.

: Auditor's responsibility를 설명

→ reasonable assurance를 얻기 위해 감사를 진행하며, 감사 도중에 발견되는 문제들을 발견할 수 있음

Because of the test nature and other inherent limitation of an adult, together with the inherent limitations of any system of internal control, there is an unavoidable risk that material errors or frauds, if they exist, will not be detected and that even some material misstatement may remain undiscovered.

: Audit's limitation(감사의 한계)

→ 예상치 못한 문제나 중대한 왜곡(Material misstatement가 발생하거나 발견되지 않을 수 있음

In addition to our report on the financial statements, we expect to provide you with a separate letter concerning any material weaknesses in internal control which come to our notice.

: Auditor's responsibility(감사인의 책임)

→ 감사 도중 문제가 발견되면, 회사에 알려주겠다!

→ 하지만 문제를 찾기 위해 감사를 하는 것은 아님.

May we remind you that the responsibility for the preparation of financial statements including adequate disclosure is that of the management of the company. This includes the maintenance of adequate accounting records and internal controls, the selection and application of accounting policies, and the safeguarding of the assets of the company. As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit.

: Management responsibility

→ ① 재무제표를 작성할 책임

→ ② 회계 기록과 내부통제를 유지할 책임

→ ③ 회계감사의 마무리단계에서 Representation letter(경영자확인서, 서면진술서)를 제공할 책임

We look forward to full cooperation with your staff and we trust that they will make available to us whatever records, documentation and other information are requested in connection with our audit.

: Fee(감사보수)에 대한 내용 언급(필수는 아님)

Our fees, which will be billed as work progresses, are based on the time required by the individuals assigned to the engagement plus direct out-of pocket expenses. Individual hourly rates vary according to the degree of responsibility involved and the experience and skill required.

The letter will be effective for future years unless it is terminated, amended or superseded.

Please sign and return the attached copy of this letter to indicate that it is in accordance with your understanding of the arrangements for our audit of the financial statements.

 
 
 
https://crucket.tistory.com/91

[AUD009] 회계감사의 전체 흐름 ★★★★★

→ 회계감사에서 용역계약서에 대한 내용은 1~2번에 해당함
 
 
(출처: Auditing & Attestation 14th, 권오상)