{"id":433,"date":"2025-12-12T03:45:51","date_gmt":"2025-12-12T03:45:51","guid":{"rendered":"https:\/\/moore-sejong.row.moore-global.com\/?post_type=service&#038;p=433"},"modified":"2026-01-06T03:21:33","modified_gmt":"2026-01-06T03:21:33","slug":"audit-and-pa","status":"publish","type":"service","link":"https:\/\/www.mooresejong.com\/ko\/services\/audit-and-pa\/","title":{"rendered":"\ud68c\uacc4\uac10\uc0ac \ubc0f PA"},"content":{"rendered":"<style id=\"strategiq-hero-style\">@media (min-width: 992px){.block-hero{margin-left:83px}}.block-hero .position-relative:has(.hero__svg){overflow:hidden}.block-hero .hero__svg{z-index:1;-webkit-transform:translateX(100%);transform:translateX(100%);opacity:0;-webkit-animation:heroSvgFadeIn 1s ease-out forwards;animation:heroSvgFadeIn 1s ease-out forwards;-webkit-animation-delay:0.3s;animation-delay:0.3s}.block-hero 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.hero__content-wrapper{background:#004C6C}.block-hero--large.has-primary-gradient-gradient-background{background:transparent !important}.block-hero--large.has-primary-gradient-gradient-background .hero__content-wrapper{background:var(--primary-gradient)}.block-hero--large.has-secondary-gradient-gradient-background{background:transparent !important}.block-hero--large.has-secondary-gradient-gradient-background .hero__content-wrapper{background:var(--secondary-gradient)}.block-hero--large.has-tertiary-gradient-gradient-background{background:transparent !important}.block-hero--large.has-tertiary-gradient-gradient-background .hero__content-wrapper{background:var(--tertiary-gradient)}@media (min-width: 992px){.block-hero--heading-above-image{border-left:1px solid #D9D9D9;margin-right:83px}}.block-hero--heading-above-image .hero{min-height:410px}@media (min-width: 768px){.block-hero--heading-above-image .hero{min-height:570px}}.block-hero--heading-above-image .hero--call-to-action{-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}@media (min-width: 992px){.block-hero--heading-above-image .hero--call-to-action{padding-right:0}}.block-hero.has-secondary-background-color{background-color:transparent !important}.block-hero.has-secondary-background-color .hero{background:#5C0696}.block-hero.has-white-background-color .hero{background:#fff}.block-hero.has-white-background-color .hero__title,.block-hero.has-white-background-color .hero__content p{color:#000}.block-hero.has-light-blue-background-color .hero{background:#eaf7fe}.block-hero.has-light-blue-background-color .hero__title,.block-hero.has-light-blue-background-color .hero__content p{color:#000}.block-hero.has-primary-background-color .hero{background:#02212E}.block-hero.has-prussian-blue-background-color{background-color:transparent !important}.block-hero.has-prussian-blue-background-color .hero{background:#004C6C}.block-hero.has-primary-gradient-gradient-background{background:transparent !important}.block-hero.has-primary-gradient-gradient-background .hero{background:var(--primary-gradient)}.block-hero.has-secondary-gradient-gradient-background{background:transparent !important}.block-hero.has-secondary-gradient-gradient-background .hero{background:var(--secondary-gradient)}.block-hero.has-tertiary-gradient-gradient-background{background:transparent !important}.block-hero.has-tertiary-gradient-gradient-background .hero{background:var(--tertiary-gradient)}\n\n\/*# sourceMappingURL=block-hero.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-hero block-hero block-hero--default wp-block-strategiq-hero\">\n\t\n\n<div class=\"hero hero--default\">\n\t\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col-12  p-0\">\n\t\t\t\t\t\t\t\t\t<picture class=\"hero__image behave-as-bg--cover behave-as-bg--center-center behave-as-bg\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-1920x900-f50_50.jpg 1.000x,https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-1920x900-f50_50.jpg 1.000x\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-1600x900.jpg 1.000x,https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-3200x1800.jpg 2.000x\"><source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-800x800.jpg 1.000x,https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-1600x1600.jpg 2.000x\"><img decoding=\"async\" src=\"https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-800x800.jpg\" srcset=\"https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-800x800.jpg 1.000x,https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/bis-images\/651\/Audit-PA-thumb-1600x1600.jpg 2.000x\" alt=\"Audit and PA\" width=\"800\" height=\"800\" class=\"\"><\/picture>\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"hero__content-wrapper\">\n\t\t\t\t\t\t<div class=\"hero__content\">\n\t\t\t\t\t\t\t<h1 class='hero__title'>\ud68c\uacc4\uac10\uc0ac \ubc0f PA<\/h1>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\t<\/div>\n<\/section>\n\n\n<style id=\"strategiq-two-column-style\">.block-two-column{padding:40px 0 20px}.single-firm .block-two-column{padding-bottom:1.875rem}@media (min-width: 768px){.block-two-column{padding:0}}@media (min-width: 768px){.block-two-column .content-offset-right{padding-right:0}}@media (min-width: 992px){.block-two-column .content-offset-right{padding-right:calc(8.33333% + 24px)}}.block-two-column img{width:100%}.block-two-column__content{color:var(--text-color)}.block-two-column__content p:last-of-type{margin-bottom:0}.block-two-column__list-content{margin-bottom:2.5rem}.block-two-column__list-heading{margin-bottom:8px;font-size:20px;font-weight:500}.block-two-column__list li p:last-of-type{margin-bottom:0}.block-two-column__list ul:first-of-type,.block-two-column__list ol:first-of-type{margin-top:0}.block-two-column__list ul:first-of-type li:first-of-type,.block-two-column__list ol:first-of-type li:first-of-type{margin-top:0}.block-two-column__list>p+ul:first-of-type,.block-two-column__list>p+ol:first-of-type{margin-top:1rem}.block-two-column__list>p+ul:first-of-type li:first-of-type,.block-two-column__list>p+ol:first-of-type li:first-of-type{margin-top:24px}.block-two-column__content.position-sticky,.block-two-column__list.position-sticky,.block-two-column__image-container.position-sticky{top:calc(var(--site-header-height) + 1rem)}.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:12px 0}@media (min-width: 768px){.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:2.5rem 1rem}}@media (min-width: 992px){.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:5rem 0 3.75rem 0}}\n\n\/*# sourceMappingURL=block-two-column.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"line line--grey\"><\/div>\n\t\t\t<div class=\"section-name\">\n\t\t\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t\t\t\t\t<h2 class=\"section-name__heading\">Introduction<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"row align-items-start\">\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 col-lg-5 offset-lg-1 content-offset-right\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"aos-init aos-animate\" data-aos=\"fade-in\" data-aos-duration=\"2000\">\ud68c\uacc4\uac10\uc0ac \ubc0f PA<\/h4>\n<p class=\"aos-init aos-animate\" data-aos=\"fade-in\" data-aos-duration=\"2000\">\ub300\ud55c\ubbfc\uad6d\uc758 \ub2e4\uc591\ud55c \ubc95\ub839\uc5d0 \ub530\ub77c\uc11c \uc758\ubb34\uc801\uc778 \ud68c\uacc4\uac10\uc0ac\uac00 \ud655\ub300\ub418\uace0 \uc788\uc73c\uba70, \uadf8 \uc911\uc694\uc131 \ub610\ud55c \uc99d\ub300\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4\ubc95\uc778 \uc138\uc885\uc740 \ub2e4\uc591\ud55c \uae30\uc5c5\uc5d0 \ub300\ud55c \ud68c\uacc4\uac10\uc0ac \uacbd\ud5d8\uacfc \ub178\ud558\uc6b0\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4\ubc95\uc778 \uc138\uc885\uc740 \uc5ec\ub7ec\ubd84\uc774 \ud68c\uacc4\uac10\uc0ac\uc640 \uad00\ub828\ud55c \ubc95\ub839 \uc694\uad6c\uc0ac\ud56d\uc744 \uc900\uc218\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\ub4dc\ub9bd\ub2c8\ub2e4. \ud68c\uacc4\ubc95\uc778 \uc138\uc885\uc758 \ud68c\uacc4\uac10\uc0ac\ub294 \uc5ec\ub7ec\ubd84\uc758 \uc7ac\ubb34\uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uace0, \uc815\ud655\ud55c \uc758\uc0ac\uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 content-offset-right\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__list content-container\">\n\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\">\ubc95\uc815 \ud68c\uacc4\uac10\uc0ac<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>&nbsp;<\/p>\n<ul>\n<li class=\"aos-init aos-animate act\" data-aos=\"fade-in\" data-aos-duration=\"2000\">\n<div class=\"content\">\n<div class=\"list\">\uc678\ubd80\uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960\uc5d0 \ub530\ub978 \uc8fc\uc2dd\ud68c\uc0ac \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/div>\n<\/div>\n<div><\/div>\n<\/li>\n<li class=\"aos-init aos-animate act\" data-aos=\"fade-in\" data-aos-duration=\"2000\">\n<div>\uc678\ubd80\uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960\uc5d0 \ub530\ub978 \uc720\ud55c\ud68c\uc0ac \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/div>\n<\/li>\n<li class=\"aos-init aos-animate act\" data-aos=\"fade-in\" data-aos-duration=\"2000\">\n<div><\/div>\n<div class=\"content\">\n<div class=\"list\">\uc0c1\uc18d\uc138\uc640 \uc99d\uc5ec\uc138\ubc95\uc5d0 \ub530\ub978 \uacf5\uc775\ubc95\uc778\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/div>\n<\/div>\n<div class=\"list\"><\/div>\n<\/li>\n<li class=\"aos-init aos-animate act\" data-aos=\"fade-in\" data-aos-duration=\"2000\">\n<div class=\"list\">\uacf5\ub3d9\uc8fc\ud0dd\uad00\ub9ac\ubc95\uc5d0 \ub530\ub978 300\uc138\ub300 \uc774\uc0c1\uc758 \uc544\ud30c\ud2b8 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/div>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\">\ud2b9\uc815\ubaa9\uc801 \ud68c\uacc4\uac10\uc0ac<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>&nbsp;<\/p>\n<ul>\n<li>\ud569\uc758\ub41c \uc808\ucc28\uc5d0 \ub530\ub978 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubc0f \uac80\ud1a0<\/li>\n<li>\uc694\uc57d \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubc0f \uac80\ud1a0<\/li>\n<li>\ud2b9\uc815\ubaa9\uc801 \uac10\uc0ac\uae30\uc900\uc5d0 \ub530\ub978 \ud68c\uacc4\uac10\uc0ac<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\">\uc784\uc758 \ud68c\uacc4\uac10\uc0ac<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>&nbsp;<\/p>\n<ul>\n<li>\uc678\uad6d\uc778\ud22c\uc790\ubc95\uc778\uc758 \ud574\uc678\ubaa8\ud68c\uc0ac \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\ubaa9\uc801 \ud68c\uacc4\uac10\uc0ac<\/li>\n<li>\uc678\uad6d\ubc95\uc778 \ud55c\uad6d\uc601\uc5c5\uc18c \ud68c\uacc4\uac10\uc0ac<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\">\uae30\ud0c0 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 (PA \uc11c\ube44\uc2a4)<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>&nbsp;<\/p>\n<ul>\n<li>\uc7ac\ubb34\uc81c\ud45c \uad6d\uc81c\ud68c\uacc4\uae30\uc900 (IFRS) \uc804\ud658<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c \ubc0f \uc8fc\uc11d \uc791\uc131 \uc9c0\uc6d0<\/li>\n<li>\uac10\uc0ac\ubcf4\uace0\uc11c \uacf5\uc2dc \uc5c5\ubb34 \uc9c0\uc6d0<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<style id=\"strategiq-content-carousel-style\">.block-content-carousel{padding-top:24px}@media (min-width: 768px){.block-content-carousel{padding-top:0}}.single-firm .block-content-carousel{padding-top:3.125rem}@media (min-width: 768px){.single-firm .block-content-carousel{padding-top:0}}.block-content-carousel__wrapper{padding-left:1rem;border-top:1px solid #D9D9D9}.single-firm .block-content-carousel__wrapper{border-top:1px solid #D9D9D9}@media (min-width: 768px){.block-content-carousel__wrapper{border-top:0;padding-left:0}}.block-content-carousel__slide{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;height:calc(100% - 60px);padding:1.875rem 24px;text-decoration:none}.block-content-carousel__slide:hover{background-color:#ace6ff40}.block-content-carousel__slide-heading{font-size:24px;font-weight:400;text-overflow:ellipsis;overflow:hidden;margin-top:0;margin-bottom:0;line-height:1.3}@media only screen and (min-width: 320px){.block-content-carousel__slide-heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-content-carousel__slide-heading{font-size:32px}}.block-content-carousel__slide-excerpt{margin-bottom:0;-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1}.block-content-carousel__slide-image{width:100%;margin-bottom:1.5rem}.block-content-carousel__slide-image picture{width:100%}.block-content-carousel__slide-icon{min-height:206px;margin-bottom:1.5rem}.block-content-carousel__slide-icon svg{max-height:110px}.block-content-carousel__slide-content{font-size:16px;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between;-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1;gap:1.5rem}.block-content-carousel__slide-content--icon{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;height:100%}.block-content-carousel__slide-content--icon .block-content-carousel__slide-heading{margin-bottom:0}.block-content-carousel__slide-content--icon 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