Journal of the Korea Society of Computer and Information (한국컴퓨터정보학회논문지)

Korean Society of Computer Information (한국컴퓨터정보학회)
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A Study on An Improvement Scheme of the External Auditing System by Enforcing K-IFRS

K-IFRS 시행에 따른 우리나라 외부회계감사제도 개선방안 연구

  • Choi, Rack-In (Dept. of Community Science, Sungkyul University)
  • 최락인 (성결대학교 지역사회과학부)
  • Received : 2014.11.15
  • Accepted : 2014.12.10
  • Published : 2014.12.31
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Abstract

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

본 연구는 2011년부터 우리나라에서 시행하고 있는 K-IFRS하에서 기업회계의 투명성과 신뢰성 및 회계감사의 신뢰성을 확보하기 위한 외부회계감사제도의 문제점을 살펴보고 IFRS도입 이후의 국제회계환경에 맞는 회계감사의 개선방안을 모색하고자 한다. K-GAAP에서 지적되는 회계감사제도의 문제점에 대한 개선방안으로는 첫째, 기업의 분식회계와 감사인의 책임성 결여, 범법행위 미인식과 독립성 결여에 대해서는 외부회계감사인의 직무수행의 자질보장이 필요하다. 둘째, 관행화된 감사인 수임제도를 자유수임제와 지정제를 차별적으로 채택하여야 한다. 셋째, 감사인선임위원회 사외이사의 독립적 권한을 부여하여야 한다. 넷째, 외부감사인은 시험제도의 개선 측면에서 감사의 품질을 위해 공인회계사 수를 늘리고 감사보수료도 감사투입시간 만큼 늘려야 한다. 다섯째, 감사인의 피감사기업에 대한 주식의 보유를 제한하여야 한다. 여섯째, 외부감사인의 감리를 위한 인원을 확충하고, 감리비율을 높여야 한다. 마지막으로 한미 FTA협상 결과에 따른 회계서비스 시장이 개방되어 해외 회계법인의 한국 진출에 대해서 당분간 제한하여 경쟁력을 쌓아야 한다.

Keywords

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