복식부기 도입에 따른 지방자치단체 회계감사의 발전방안 = The Improvement of Local Government Auditing after the Introduction of Double Entry Book-keeping

다국어 초록 (Multilingual Abstract)

This study surveyed the problems of the local government auditing and examined the effects of the external audit by CPAs on local government after the introduction of double entry book-keeping. Based on the questionnaire survey to the accounting experts and the local government employees, we found out that the current audit systems of local government have some weakness such as overlap of audit, lack of audit independence, and shortage of expertise of the auditors.
The subjects agreed that the introduction of double entry book-keeping and external audits by CPAs would improve the audit independence and the expertise of auditors. We also found out that the accounting experts group showed higher recognition than the local government employees group in the above topic. The accounting experts group also showed higher degrees than the government employees group in the necessity of external audit by CPAs, local government auditing standards, and the disclosure of audit results.
The results of this study implied that the introduction of external audits by CPAs would diminish the problems of the current audit systems of local government.