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Research on the recent Changes in the external Auditing System of the Korean Corporation
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주식회사 외부감사제도의 최근 동향에 관한 고찰

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Type
Academic journal
Author
Yi, Young-Jong (가톨릭대학교)
Journal
Han Yang Law Association Han Yang Law Review Vol.25-4 (Serial Number 48) KCI Accredited Journals
Published
2014.11
Pages
161 - 191 (31page)

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Research on the recent Changes in the external Auditing System of the Korean Corporation
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Abstract· Keywords

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One of interesting and complex themes of company law is the so-called ‘external audit system’ as a component of the auditing system of corporation. Recently, the external audit system of Korean corporations has experienced some large-scale changes including some radical ones in the revisions of 4the act of external audit of corporations’ and the rules for its implementation, so that it is expected to realize the function of the auditing system more efficiently. This paper deals with those recent changes within a year through those revisions from a critical point of view with focus on the improvements. Above all the independence of external audit should be kept better than before after the introduction of the measures. More concrete and practical rules with more sanctions can help improve the whole auditing system function better than before. However, we should wait to see how it works in reality.
#외부감사 #회계감사 #감사의 독립성 #지정감사인제도 #비례책임 #전면개정 #주식회사 등의 회계 및 외부감사에 관한 법률 #external audit #accounting audit #independence of audit #designated external #auditor #proportional liability of the ectemal auditor to the third party

Contents

Ⅰ. 프롤로그
Ⅱ. 외부감사 제도
Ⅲ. 2013년 12월 외감법 개정 및 후속조치
Ⅳ. 2014년 5월 외감법 개정 및 후속조치
Ⅴ. 2014년 10월 금융위원회 외감법 개정안
Ⅵ. 종합 및 비판적 검토
Ⅶ. 에필로그
참고문헌
Abstract

References (19)

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1. [단행본] - 김정수 / 2002 / 현대증권법원론 / 박영사 google schola 2. [단행본] - 박영도 / 1994 / 입법이론연구(V) / 한국법제연구원 google schola 3. [단행본] - 손주찬 / 2003 / 상법(상) / 박영사 google schola 4. [보고서] - 이만우 / 2004 / 외부감사의 실효성 제고방안 google schola 5. [단행본] - 이상돈 / 2004 / 부실감사법 / 법문사 google schola

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