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  examination level (°Ë»ç ¼öÁØ)
  ±Û¾´ÀÌ : ½ÅÀÎö     ³¯Â¥ : 08-04-16 11:13     Á¶È¸ : 5311     Ãßõ : 16     Æ®·¢¹é ÁÖ¼Ò
°Ë»ç ¼öÁØ (examination level) Àº ³ôÀº ¼öÁØÀÇ º¸ÁõÀ» Á¦°øÇϱâ À§ÇØ ¼³°èµÈ ÀÔÁõ °è¾à ¾÷¹«¿Í °ü·ÃÀÖ´Ù. º¸Áõ Àü¹®°¡ÀÇ ¸ñÀûÀº Àü¹®°¡Àû ÆÇ´ÜÀ¸·Î ÃÖÁ¾ º¸°í¼­¿¡ ÀÇÇØ ºÎ°úµÇ´Â º¸ÁõÀÇ ³ôÀº ¼öÁØÀ» À§ÇÏ¿© ÀÔÁõ À§ÇèÀ» Àû´çÇÑ Á¤µµ·Î Á¦ÇÑÇϱâ À§Çؼ­ ºÎÇÕÇÏ´Â ÃæºÐÇÑ Áõ°Å¸¦ ¼öÁýÇÏ´Â °ÍÀÌ´Ù.
 
°¨»ç Áõ°ÅÀÇ ¼öÁý¿¡´Â °¨»ç °è¾à ¾÷¹«ÀÇ ¿ä±¸Á¶°ÇÀ» ÃæÁ·ÇÏ°í ±×¸®°í °¨»ç À§ÇèÀ» ³·Ãß°íÀÚ Çϴ ´É·Â Ãø¸é¿¡¼­ Áõ°Å¿¡ ´ëÇÑ Áø´Ü ȤÀº Æò°¡¸¦ Æ÷ÇÔÇÑ´Ù.
 
°Ë»ç ¼öÁØÀÇ °¨»ç¿¡ ÀÖ¾î, º¸Áõ Àü¹®°¡´Â ³»Àç ¹× ÅëÁ¦ À§ÇèÀ» Áø´ÜÇÏ´Â ¸ðµç °¡¿ëÇÑ ÀýÂ÷¸¦ äÅÃÇÏ¿©¾ß Çϸç, ±×¸®°í ÀÔÁõ À§ÇèÀÌ Àû´çÈ÷ ³·Àº ¼öÁØ¿¡ ¸Ó¹°µµ·Ï Àû¹ß À§ÇèÀ» Á¦ÇÑÇÏ¿©¾ß ÇÑ´Ù. (~ ÁÙ¿©¾ß ÇÑ´Ù.)
 
Examination level refers to an attestation engagement designed to provide a high level of assurance. The assurance professional¡¯s objective is to accumulate sufficient competent evidence to restrict attestation risk to a level that is, in the assurance professional¡¯s professional judgement, appropriately low for the high level of assurance that may be imparted by the resulting report. The accumulation of audit evidence includes an assessment or evaluation of that evidence in terms of its ability to meet the requirements of the engagement and reduce audit risk. In examination level audits, the assurance professional should select from all available procedures that assess inherent and control risks, and restrict detection risks such that the attestation risk is at an appropriately low level.
 
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Governance of IT Services (IT ¼­ºñ½º °Å¹ö³Í½º) (25) ½ÅÀÎö 09-05-12 33414 39
¹ø¿ª¾î ¼º¸³°úÁ¤ (16) ½ÅÀÎö 07-03-26 31235 24
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119 assurance risk (º¸Áõ À§Çè) ½ÅÀÎö 08-05-26 3925 14
118 brainstorming (ºê·¹ÀνºÅä¹Ö) ½ÅÀÎö 08-05-05 3734 15
117 review level (°ËÅä ¼öÁØ) ½ÅÀÎö 08-04-16 3985 15
116 examination level (°Ë»ç ¼öÁØ) ½ÅÀÎö 08-04-16 5312 16
115 level of assurance (º¸Áõ ¼öÁØ) ½ÅÀÎö 08-04-16 4290 11
114 audit (°¨»ç) ½ÅÀÎö 08-04-16 6554 14
113 assurance (º¸Áõ) ½ÅÀÎö 08-04-16 4412 20
112 assertion (ÁÖÀå ȤÀº ¼±¾ð) ½ÅÀÎö 08-04-15 6477 12
111 indicator (ÃøÁ¤ÁöÇ¥) ½ÅÀÎö 08-03-15 4784 13
110 metric ((º¹ÇÕ)ÃøÁ¤±âÁØ) - ¼öÁ¤ ½ÅÀÎö 08-03-15 4318 13
109 measure ((´ÜÀÏ)ÃøÁ¤±âÁØ) - ¼öÁ¤ ½ÅÀÎö 08-03-15 3993 11
108 measurement (ÃøÁ¤) ½ÅÀÎö 08-03-15 3667 11
107 COSO (Committee of Sponsoring Organizations of Treadway Commission, Æ®·¹µå¿þÀÌ ÈÄ¿ø À§¿øÈ¸) ½ÅÀÎö 08-03-05 7793 12
106 Treadway Commission (Æ®·¹µå¿þÀÌ À§¿øÈ¸) (3) ½ÅÀÎö 08-03-05 5829 71
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