우리 나라 회계감사제도의 문제점과 개선방안에 관한 연구 = (A) Study on the Problems and Improvements of Korean Auditing System

다국어 초록 (Multilingual Abstract)

The objective of an audit is to enhance the reliability of financial statements of entity and to help financial statements users in making proper decisions on the entity through an independent auditors expression of financial position, results of operations, And other financial information provide with financial accounting standards. In this respect, auditing system plays an important role in producing the financial information under the present accounting environment.
Current economic crisis which brought about the administrative system of IMF requires us to rethink our practice of accounting and auditing. Past accounting and auditing system lacking in efficiency and rationality does not fit present economic circumstances any more.
The problems of the auditing system are as follows :
First, auditor commission restriction system of Korea is to restrict fair and free competition that monopoly position to give a few large accounting firm.
Second, though computerization in the accounting system is progressing rapidly, external auditors are not equipped with sufficient knowledge of computerization process.
Third, until now, auditing has not played major role in Korea, because the separation of ownership and management is not sufficient.
In conclusion, solutions to the previously described problems are as follows :
First, the auditor who publishes unqualified opinions about audit company should withdraw his license or stop his job for about five years if the company would bankrupt within a few years laters.
Second, to improve the ability of auditors, the method of selecting CPAs should be changed.
Third, by emphasizing the fact that a transparent and reliable accounting information helps to raise fund the direct financial market, the attitude of managers toward accounting needs to improve.
Fourth, to strength the internal control, the system of auditing committee should be introduced.

목차 (Table of Contents)

• 목차 = ⅰ
• ABSTRACT = ⅳ
• 제1장 서론 = 1
• 제1절 문제의 제기 = 1
• 제2절 연구방법 및 범위 = 2
• 제2장 회계감사제도의 이론적 배경 및 선행연구 = 4
• 제1절 회계감사제도의 이론적 배경 = 4
• 1. 회계감사의 기능 = 4
• 2. 회계와 회계감사와의 관계 = 7
• 3. 회계감사이론의 성립근거 = 10
• 4. 현대의 회계감사 = 14
• 제2절 회계감사제도에 대한 선행연구 = 15
• 제3장 우리 나라 감사제도상의 문제점 = 18
• 제1절 감사인 수임제한제도 = 19
• 제2절 감사인 선임 = 20
• 제3절 감리제도 = 21
• 제4절 회계감사인의 자격 = 24
• 제5절 기업경영구조 = 26
• 제4장 우리 나라 감사제도의 개선방안 = 28
• 제1절 감사인 수임제한제도 = 28
• 제2절 감사인 선임의 투명성 제고 = 30
• 제3절 감리제도 = 31
• 제4절 감사인의 독립성 강화 = 33
• 제5절 내부감사기능의 강화 = 34
• 1. 상근감사제도의 조기 정착 = 34
• 2. 사외 감사제도의 활성화 = 34
• 3. 감사회제도의 도입 = 35
• 4. 감사위원회제도의 도입 = 36
• 5. 내부감사제도 운영의 효율화 = 37
• 제5장 결론 = 40
• 참고문헌 = 43