Assertion-linked workpapers
Templates tagged to completeness, accuracy, cut-off, and presentation.
Flagship course
Reporting Accuracy Audit Studio
Financial auditing guidance for financial reporting accuracy — taught as a studio with real workpapers, not lecture slides alone.
Who it is for
Controllers, IA seniors, and reporting leads
Ideal if you own a close package, review junior workpapers, or prepare PBC for external auditors. Prior intermediate accounting knowledge is assumed; we do not reteach basic debits and credits.
Informational investment: Ledger Focus from ₩420,000 · ControList Track ₩890,000 · team Assurance Cohort from ₩2.4M. No online checkout.
Modules
Eight studios, one continuous case
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Assertion framing for the close
Map trial-balance lines to risks and decide where substantive effort belongs.
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Sampling with intent
Design samples that answer a question — not just fill a binder.
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Revenue and cut-off sequencing
Shipping evidence, billings, and returns when dates disagree across systems.
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Inventory and cost accuracy
Roll-forwards, overhead absorption quirks, and obsolescence signals.
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Estimates and bias checks
Challenge management narratives with contradictory data without escalating prematurely.
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Disclosure drafting clinic
Related parties, FX, and contingencies with Korea-context examples.
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Cloud-ledger reconciliation hygiene
Catch silent auto-posts and keep digital workpapers reviewable.
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Capstone mock committee
Present findings on the manufacturer case and defend your residual risk calls.
Outcomes
What you will leave with
Cut-off runbook
A sequenced checklist for warehouse, AR, and revenue owners.
Disclosure review sheet
A one-page pass for notes that usually break in consolidations.
Instructor
Ji-won Han, CPA
Former Big Four senior manager and group reporting lead for a Korea-listed industrial company. Ji-won designed Cloud Automate’s assertion maps and still facilitates ControList cohorts from Seoul.
FAQ
Before you enroll
Is this a substitute for external audit?
No. This is a real limitation of the program: we strengthen management’s and internal audit’s own accuracy work. We do not issue assurance opinions or replace your statutory auditor.
What language are sessions in?
Instruction and materials are in English. Korean-language office hours can be arranged for Assurance Cohorts on request.
How much time per week?
ControList Track averages five hours weekly including live sessions. Ledger Focus is self-paced; most finish in six to eight weeks.
Do you cover K-IFRS line by line?
We focus on accuracy procedures and disclosure review patterns. We are not a full standards update course — pair us with your technical accounting provider if you need that depth.
Course reviews
From Reporting Accuracy Audit Studio alumni
“The inventory roll-forward in Module 4 exposed a costing quirk our plant had normalized for years.”
Elena V. · Cost Accounting Manager
Platform-style: ★★★★☆ — “Capstone was tough. Wish Module 5 had one more estimate example. Still recommending ControList to my team.”
Verified learner · shared-services