• Asia-Pacific Journal of Business
• /
• v.10 no.4
• /
• pp.31-47
• /
• 2019

The recently revised Act on External Audit has taken effect as of November 2018, where standard audit hour rule is included to enhance the audit quality requiring appropriate audit hour input. It has two issues, one is how much the standard audit hours should be and the other is how to control the auditor proficiency between positions when deciding standard audit hours. This paper focuses on the latter issue and studies if auditor proficiency measured with the KICPA position proficiency weight is economically meaningful and has audit quality implication. The KICPA proficiency weights of partner and junior CPA are 1.2, and 0.4 with senior CPA being 1. The results are as follows. First, we find that the audit proficiency decreases discretionary accruals, the proxy of audit quality. Second, the degree to which the audit proficiency decreases discretionary accruals is pronounced with non-big4 firm. The results imply that the KICPA position proficiency weight reflects auditor experiences which help to improve audit quality.

• Progress in Medical Physics
• /
• v.33 no.4
• /
• pp.72-79
• /
• 2022

Purpose: The proficiency test was conducted to assess the performance of the dosimetry audit service provider in the readout practice of the dose delivered to patients in medical institutions. Methods: A certain amount of the absorbed dose to water for the high-energy X-ray from the medical linear accelerator (LINAC) installed in the Korea Research Institute of Standards and Science (KRISS) was delivered to the postal dose audit package given by the dosimetry audit service provider, in which the radio-photoluminescence (RPL) glass dosimeters were mounted. The dosimetry audit service provider read the RPL glass dosimeters and sent the readout dose value with its uncertainty to KRISS. The performance of the dosimetry audit service provider was evaluated based on the E_n number given in ISO/IEC 17043:2010. Results: The evaluated E_n number was -0.954. Based on the ISO/IEC 17043, the performance of the dosimetry service provider is "satisfactory." Conclusions: As part of the conformity assessment, the KRISS performed the proficiency test over the postal dose audit practice run by the dosimetry audit service provider. The proficiency test is in line with confirming the traceability of the medical institutions to the primary standard of absorbed dose to the water of the KRISS and ensuring the confidence of the dosimetry audit service provider.

• Progress in Medical Physics
• /
• v.35 no.1
• /
• pp.16-19
• /
• 2024

A new E_n score of the proficiency test (PT) is formulated; it is applicable when a correlation exists between the reference and participant's values. Based on the uncertainty propagation rule given in ISO/IEC Guide 98-3 (GUM:1995), the E_n score covering the correlation case is newly developed for the PT. The new E_n score will be applied in a future PT organized by the Korea Research Institute of Standards and Science (KRISS) dosimetry team. The new E_n score will enhance measurement traceability and contribute to improving the quality management system of participants in the KRISS PT by avoiding performance underestimation.

• Journal of the Korean Society for Aviation and Aeronautics
• /
• v.22 no.1
• /
• pp.32-43
• /
• 2014

Worldwide, air transport demand of this century is expanding rapidly, and each countries' demand is also increasing. Thus a number of low-cost carriers emerged in existing air transportation business sector and airman qualification check work regarding aviation safety management is increasing too. As the remedy for the result of aviation safety audit by ICAO and FAA in 2001 that governmental activity for aviation safety had been performed by a small number of aviation safety inspectors, airman qualification inspection system implemented by airlines was improved and the government has established the system that authorized airman qualification inspectors check airmen qualification with airlines according to the international trend. This study suggests the need of improvement of airman qualification inspection system that existing inspection system as the means of safety management can be transferred to Operations Safety Inspection(OSI) activity which is compliant with international standards.