IV. °ËÁõ(Verification)°ú °¨»ç(Audit) ºñ±³
1. °ËÁõ°ú °¨»çÀÇ °á°ú
ISAE¿¡ µû¸£¸é, °ËÁõ(Verification)ÀÇ °á°ú´Â º¸Áõ(Assurance)ÀÌ°í, °¨»ç(Audit)ÀÇ °á°ú´Â ÀÎÁõ(Certification)À¸·Î ³ªÅ¸³´Ù.
¿©±â¼´Â °ËÁõ(°¨»ç °ü·Ã È°µ¿, Auditing-related activities)Àº ´Ù½Ã °¨»ç(Audit), °ËÅä(Review), Agreed upon the procedure, Compilation µîÀ¸·Î ±¸ºÐµÈ´Ù.
2. °¨»ç ¹× °ËÅäÀÇ °á°ú·Î º¸Áõ °¡´É
¿©±â¼, °¨»ç ¹× °ËÅä´Â °á°ú·Î º¸Áõ(Assurance)¸¦ ¹ÞÀ» ¼ö ÀÖ´Ù. Agreed upon the procedure ¹× compilation °ËÁõ È°µ¿Àº ¾Æ¹«¸® °á°ú°¡ ÁÁ´õ¶óµµ Assurance¸¦ ¹ÞÀ» ¼ö ¾ø´Ù.
ƯÈ÷, °¨»çÀÇ °æ¿ì´Â ÀÎÁõ(Certification)À» ¹ÞÀ» ¼ö ÀÖ´Ù. ¿©±â¼, °¨»ç¿Í °ËÅä´Â ¾ö°ÝÇÑ ±âÁØÀÇ Á¸Àç ¿©ºÎ¿¡ µû¶ó ÇàÀ§°¡ °áÁ¤µÈ´Ù. Áï, °¨»ç´Â ¾ö°ÝÇÑ ±âÁØÀÌ ÀÖ¾î ±× ±âÁØ¿¡ µû¸¥ ÀýÂ÷¿¡ ÁÖ·Î ÃÊÁ¡À» µÎ°Ô µÈ´Ù. [Áß ·«]
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