중소회계법인의 품질관리감리와 감사품질

장금주,박현영,정주렴,강민정 한국공인회계사회 2021 회계·세무와 감사 연구 Vol.63 No.1

Recently audit environment has changed greatly due to the revision of external audit of the corporations law, and the quality control requirements for a audit firm's accounting and auditing practice has been enhanced due to increased audit risks such as lawsuits. With the implementation of new systems such as the standard audit hour policy and the auditor registration system, accounting firms faced unprecedented changes in the audit environment. In particular, there has been a constant need to improve internal quality control of small and medium-sized accounting firms, which are likely to have insufficient quality control systems compared to large accounting firms. In this study, we examined the audit quality control status of small and medium-sized accounting firms and also analyzed the relationship between the elements of an audit firm's system of quality control and audit quality. For data, we conducted a survey of small and medium-sized accounting firms to find out the results of inspection of Auditing Firms’ quality control system by the Korean Institute of Certified Public Accountants(KICPA) from 2011 to 2017. Among the elements of audit firm’s system of quality control, elements with high violations were 1)independence requirements, 2)acceptance and continuance of client relationships, 3)appropriate action against violators, 4)a monitoring process, 5)management of audit time. For KSE and KOSDAQ listed companies audited by small and medium-sized accounting firms from 2011 to 2017, we analyzed whether the results of inspection of Auditing Firms’ quality control system presented above had a significant relationship with the final audit quality. In the regression analysis results, we find that management responsibility, independence confirmations procedures, acceptance and continuance of client relationships, education and training, sufficient amount of audit hours, and engagement documentation showed a significant relationship with audit quality. In addition, we find that the smaller the number of comments on violations, the higher the audit quality. As a limitation of this study, data from accounting firms that did not respond to the survey were excluded from the study, so the audit quality control status of the entire small and medium-sized accounting firms cannot be identified, and the results of analysis between the results of inspection of Auditing Firms’ quality control and audit quality could not be generalized. In addition, in this study, the results of inspection of Auditing Firms' quality control are analyzed by elements of a system of quality control under KSQC1(Korean Standard on Quality Control 1), and it will be difficult to ascertain whether elements on QC with many violation affect the deterioration of auditing quality. This is because some elements that are found to be insufficient during inspection of Auditing Firms’ quality control may or may not have a significant impact on audit quality. For example, although there is a lack of monitoring procedures for the quality control system, but if the internal preliminary review is properly conducted, the final audit quality can be good. Therefore, it will be necessary to comprehensively analyze each quality control elements and identify the factors that have more influence on the audit quality, but this study was not performed due to the limitations of data. If these limitations are supplemented in future studies, it is expected that the relationship between elements on quality control and audit quality will be revealed in greater depth. This study gives implications to academia and regulators by identifying the status of quality control of small and medium-sized accounting firms that need improvement and reporting the relationship between the elements of an audit firm's system of quality control and audit quality. 최근 주식회사등의 외부감사에 대한 법률 개정 등으로 회계법인의 감사환경이 크게 변화하고 회계법인의 품질관리에 대한 제도가 강화되고 있다. 이러한 상황에서 대형회계법인에 비해 품질관리 시스템이 미흡할 가능성이 높은 중소회계법인의 내부 품질관리 개선 필요성이 지속적으로 제시되어 왔다. 이에 본 연구에서는 한국공인회계사회 품질관리감리 수검대상인 중소회계법인을 대상으로 품질관리감리 결과를 통해 품질관리 현황을 파악하고, 품질관리감리에서 나타난 세부 요소별 품질관리결과와 최종 감사품질의 관련성을 분석하였다. 우선, 중소회계법인을 대상으로 2011년부터 2017년까지 한국공인회계사회에서 실시한 품질관리감리 결과에 대한 설문조사를 실시하였다. 그 결과 중소회계법인은 독립성 확인, 품질관리위반자에 대한 조치, 모니터링, 감사시간 관리, 업무수임 및 유지절차 구축에서 지적받은 횟수가 높았다. 그 다음 품질관리감리에서 지적을 받은 세부 항목과 재량적발생액과의 관계를 회귀분석을 통해 검토하였는데, 경영진 운영책임, 독립성 절차, 업무의 수임 및 유지, 교육, 감사시간 및 조서관리 절차가 감사품질과 유의한 관계를 보였으며, 전반적인 지적사항이 적을수록 감사품질이 높았다. 이러한 결과는 중소회계법인의 감사품질은 전반적인 품질관리시스템 개선으로 제고될 수 있다는 것을 실증적으로 제시한다. 본 연구는 이미 시스템을 구축하고 있는 대형회계법인에 비해 시스템적 개선이 필요한 중소회계법인의 현황을 제시하고 품질관리요소별 감사품질간의 관계를 보고함으로써 학계 및 규제기관에 시사점을 제시하고 있다.

Westgard Multi-Rules의 효율적 적용과 조치사항의 개선

정흥수,오윤정,배진수,백진영,황보라,신용환,Jung, Heung Soo,Oh, Youn Jung,Bae, Jin Soo,Baek, Jin Young,Hwang, Bo ra,Shin, Yong Hwan 대한핵의학기술학회 2017 핵의학 기술 Vol.21 No.1

검사의 질 향상과 국제표준화의 상용화 정도관리물질을 이용한 Westgard multi-rules 적용의 유용성은 이미 알려져 있다. 그러나 핵의학 체외검사의 특성상 정도관리물질과 환자검체의 동시 계측으로 인한 측정횟수의 증가에 따라 Westgard multi-rules법을 적용함에 있어 어려움이 있다. 이에 본 연구는 핵의학 체외검사에서 상용화 정도관리물질을 이용한 Westgard multi-rules 적용의 유용성과 보완, 개선을 통해 내부정도관리의 효율성 향상을 조사하였다. 2013년 01월부터 2016년 06월까지 삼성서울병원 핵의학과 체외검사실 통합의료시스템에 기록된 총 282건의 적용된 계통오차 multi-rules (22s, 101s)과 117건의 조치사항 기록을 분석하였다. 조치사항은 multi-rules 중 계통오차의 규칙이 적용 되었을 때 기록하는 원인분석으로 정도관리물질 오류, 실험과정 오류, 검사키트 로트번호 관리 오류, 기타 등 총 4개의 대분류로 구성하였다. Westgard multi-rules 적용을 통해 조치사항을 분석한 결과 정도관리물질 오류가 62건, 실험과정 오류가 24건, 검사키트 로트번호 관리오류가 18건, 기타 13건으로 분류되었다. 정도관리물질 오류를 방지하고자 개선사항으로 기존에 각 검사자마다 사용하던 방식을 담당자 지정 방식으로 변경하여 모든 검사의 하루 소비량을 분주하여 공동사용을 하였고, 나머지 오류를 방지하고자 검사 전후 모든 과정을 표준화 하여 검사실내 어느 검사자가 시행 하더라도 일원화할 수 있게 하였다. 정도관리물질 오류를 개선한 결과 해동 후 2일 이내 신선한 물질을 사용 가능하였고 같은 물질을 사용하는 검사끼리 비교가 가능해져 물질에 의한 오류인지 명확해짐으로 계통오차 발생원인이 정도관리물질 오류로 기록하는 건수가 줄어들었다. 또한 정도관리물질의 로트번호 변경 시 교체시기가 같아 관리가 용이해졌고, 물질 사용량의 감소로 경제적 효과를 얻을 수 있었다. 그리고 검사표준화 적용 후, 계통오차의 규칙인 22s와 101s의 발생건수가 개선 전 보다 월 평균 2건 이상 줄어드는 결과를 보였다. Multi-rules의 적용을 통한 계통오차의 빠른 확인을 위해 정도관리물질의 체계적인 관리와 목표값과 표준편자의 설정 및 관리가 바탕이 되어야하며, 계통오차 발생 시 검사의 원인분석을 통한 조치사항을 기록하는 것이 중요함을 확인하였다. 본 실험의 결과로 Westgard multi-rules 적용 분석을 통해 발생 오류의 기재와 원인을 효율적으로 분석함으로써 핵의학 검사 내부정도관리의 질적 향상과 정확하고 신속한 결과보고에 기여할 것으로 사료된다. Purpose Westgard multi-rules application based on test quality improvement and commercialized international standard has been widely used in quality control. However, it is difficult to applicate the Westgard multi-rules in nuclear medicine in vitro tests due to the larger sample sizes and the simultaneous measurement of quality control material and patient sample. This study investigated the usefulness of Westgard multi-rules application in nuclear medicine in vitro tests. Materials and Methods A total of 282 systematic error multi-rules (22s, 101s) recorded in the samsung medical center computer system from January 2013 to June 2016 along with 117 cases of corrective measure record was analyzed. The Quality control implementation is recorded in Hospital information system were divided into 4 high-level areas including quality control material error, experimental procedural error, Kit lot number management error, and others. To prevent quality control material error, the existing method that each staff used their own method was changed. The staff who in charge of managing the quality control material was designated and daily consumption amount of every test was strictly controlled by one person. To prevent other errors, every test step was standardized so that the entire test procedures are identically implemented. Results The total quality control implementation was 117 cases; As a result, 62 quality control material errors were 62 cases, experimental process errors were 24 cases, Kit lot number control errors were 18 cases, and other errors were 13 cases. The quality control material error was corrected and could be used fresh materials within 2 days after thawing. The cases of systemic error were decreased to causes as quality control material error. The quality control materials were reduced above 10 vials to a monthly average. In addition, these errors of experimental processing and Kit lot number were improved by test standardization. Consequently, the cases of 101s and 22s in systematic error rules decreased at least 2 cases to a monthly average. Conclusion To confirm of systematic error through multi-rules application quickly, it is necessary to base on management of the QC material, target values and standard deviation. Moreover, in the event of a systematic error, it was found important to record measures based on test cause analysis. The experiment results are expected to contribute to internal quality control improvement and prompt and accurate result reporting through error recording and causal analysis based on Westgard multi-rules analysis.

감사인의 품질관리제도 영향 요소와 감사품질의 관련성: 금감원 품질관리감리 대상, 외국 회계감독기구 등록 여부 및 조직운영방식 유형을 중심으로

이재은 ( Jae Eun Lee ) 한국회계학회 2011 회계학연구 Vol.36 No.1

2002년 Sarbanes-Oxley법의 시행 이후 미국 PCAOB(the Public Company Accounting Oversight Board)는 감사인들에 대한 품질관리감리를 실시하기로 하였으며, 동시에 미국상장기업을 감사하는 감사인들은 PCAOB에 회계법인 등록을 하도록 정하였다. 유사하게 국내에서도 금융감독원(금감원)은 2007년부터 한국공인회계사회에 위임했던 감사인 품질관리감리를 직접 실시하고 있으며, 상장기업 감사인 등록제도 도입을 검토 중이다. 또한 영국, 일본, 캐나다, 룩셈부르크 등 여러 국가의 회계감독기구들이 자국 증권시장 상장기업을 감사하는 외국 감사인들에게 자국 회계감독기구에 등록을 요구함에 따라 여러 국내 감사인들도 외국 회계감독기구에 감사인 등록을 하고 있다. 이러한 움직임은 감사인의 회계감독기구 등록과 감사인에 대한 회계감독기구의 품질관리감리가 이루어지면 감사품질이 향상될 것이라는 판단에 근거한 것이다. 또한 선행연구(Carcello et al. 2000 등)에서는 감사인 조직의 운영방식에서 파트너쉽 이익배분풀의 규모가 감사인의 행동 및 감사품질과 관련이 있음을 보고하면서, 이익배분풀이 크고 통합될수록 전사적 품질관리노력을 더 기울이게 되어 감사품질이 더 양호하다고 보고하였다. 본 연구는 국내 감사인의 금감원 품질관리감리 대상 및 외국감독기관에 등록, 그리고 금감원(2010)이 설명한 회계법인의 운영방식(즉, "One Firm 유형"과 "독립채산제 유형"으로서, 파트너쉽 이익배분 유형과 유사) 등 감사인의 품질관리제도에 영향을 끼치는 요소와 감사품질의 관련성을 실증조사한다. 연구 결과, 금감원 품질관리감리 대상 및 외국회계감독기구에 등록한 감사인이 감사한 기업의 재량발생액의 절댓값은 각각 금감원 품질관리감리대상이 아니거나 외국 회계감독기구에 등록하지 않은 감사인이 감사한 기업보다 유의하게 낮았다. 이 결과는 Big 4 감사인과 Non-Big 4로서 동 테스트 변수 유형에 해당된 감사인의 변수 값을 구분한 경우에도 동일하였다. 또한 "One Firm 유형" 감사인 변수는 일부 경우에 유의한 음의 계수를 나타냈다. 특히 "One Firm 유형"의 Non-Big 4 감사인의 경우에는 "독립채산제유형" 감사인보다 감사품질이 높을 뿐만 아니라 Big 4 감사인의 감사품질과 비교해서도 감사품질이 양호한 것으로 나타났다. 이 실증분석 결과는 대체로 금감원의 품질관리감리 대상과 외국 회계감독기구에 등록한 감사인들은 그렇지 않은 감사인들보다 감사품질이 더 양호할 것이라는 본 연구의 가설을 뒷받침 한다. 감사인 조직운영방식의 차이도 일부 감사품질의 유의한 차이를 나타냈다. 이러한 결과를 바탕으로 향후 품질관리감리 제도 운영과 관련된 시사점에 대하여 기술하였다. 본 연구의 공헌점은 선행연구에서 사용하지 않은 감사인의 금감원 품질관리감리 대상, 외국 회계감독기구 등록여부 변수 및 감사인 조직운영방식 유형과 감사품질의 관련성을 실증확인하고, 이들의 감사품질 대용치로서 사용 가능성을 확인했다는 점이다. Upon enactment of Sarbanes-Oxley Acts in 2002, U. S. Public Company Accounting Oversight Board(PCAOB) was established and began its investigations on the public accounting firms to evaluate their audit quality control system. Also, accounting firms, including foreign firms, auditing public companies listed in the U. S. stock exchanges are required to register with the Authority. In Korea, the Financial Supervisory Service(FSS), the Korean regulatory authority, implemented its quality control review program on Korean accounting firms auditing public companies listed in the Korean stock exchanges in 2007. Before then, such quality control reviews on the Korean accounting firms had been performed only by Korean Institute of Certified Public Accountants(KICPA). Also, FSS is presently preparing for a registration rules for auditors of Korean public companies. Similarly, EU and Japan regulatory authorities have changed their regulatory systems including registration requirements for the third country accounting firms auditing public companies listed in their national stock exchanges, and the relevant regulations also include the authorities` quality control review program on the registered accounting firms located in the third countries. Many Korean auditors have registered with those foreign regulatory authorities to comply with these requirements. These global changes are based on the assumptions that auditor registration and regulatory authority`s investigation on the quality controls of the (registered) auditors would eventually improve audit quality. In addition, Carcello et al.(2000) and others reported that the auditor`s partnership profit-sharing pool size has a positive relationship with the auditors` audit quality. This could be explained that the auditors with partnership`s larger size profitsharing pools promote more centralized firm-wide quality control efforts to minimize risks of audit failures, which eventually improve the firm-wide audit quality. This study is to find an empirical relationship between certain factors affecting auditors` quality control systems and audit quality. For this purpose, I used the auditor group variables whether they are (1) subject to FSS`s quality control reviews, (2) under registration with the foreign regulatory authorities, and by (3) auditors` profit-sharing scheme types (i.e. "One Firm" type vs. "Simple Unity" type, as referred in the Briefing Report for FSS`s Quality Control Reviews released by the Authority in October 2010). I found that the first two factors [(1) and (2)] generally have significantly negative association with (absolute) discretionary accruals of the audited clients. Additional tests by dividing the test variables into Big 4 groups and Non-Big 4 groups also show similar results. Group classification by auditors` operation types [factor No. (3)] shows significant difference in audit quality only for the case of "One Firm" type Non-Big 4 auditors compared to other Non-Big 4 auditors. These results generally supports the propositions of this study that auditors` requirement for (1) FSS`s quality control review, (2) registration with foreign regulatory authorities and (3) auditors` profit-sharing scheme types would have positive relationship with the better audit quality, and also provide certain policy implications with respect to FSS`s auditor quality control review program to consider voluntary quality control efforts of auditors. The contribution of this study is to empirically find that the auditors` quality control factors have positive association with deterrence of earnings management of the audited clients. Especially, the above three variables used in this paper are different from the ones tested by the previous researches, which include the results of quality control peer-reviews conducted by the AICPA or the KICPA(Casterella et al. 2006; Gunny and Zhang 2009; Kwon et al. 2010), the results of independent investigations by PCAOB as well as peer review(Hilary and Lennox 2005) or the third party governmental division`s quality control review(Deis and Giroux 1992). Similarly with this study, Krishnan and Schauer(2000) used peer-review dummy variables, but it is still different from this study in a sense that I used public regulator dummy such as FSS`s quality control review or foreign regulatory authority registration. Accordingly, this study`s results would potentially provide another auditor quality proxies for future researches.

감사인 품질관리에 대한 공적규제와 회계정보의 가치관련성

최정호 ( Jung Ho Choi ),이재은 ( Jae Eun Lee ) 한국회계학회 2012 회계학연구 Vol.37 No.3

금융감독원(금감원) 및 미국 PCAOB 등 각국의 회계감독기구들은 최근 감사인의 품질관리에 대하여 종전의 자율감리체제에서 공적 규제로 정책을 변경하였다. 감사품질에 대한 공적 규제제도에서는 감독기관이 감사인의 품질감리를 직접 실시하며, 감사인의 등록을 의무화한다. 이러한 정책변경은 감사품질을 향상시킬 것이라는 기대 속에 이루어졌다. 실제로 선행연구(이재은 2011)는 금감원의 품질관리감리 대상 또는 외국 감독기구에 등록된 감사인의 감사품질(재량적 발생의 크기로 측정)이 그렇지 않은 경우 보다 더 양호함을 보고하였다. 그러나 감사품질에 관한 공적규제가 독립성 제고 등의 장점이 있지만 감리수행자의 전문성 부족과 규제비용의 증가와 같은 문제점이 있다는 주장이 제기된다(Pritchard and Puri 2006). 이런 측면에서 감사인 품질관리에 대한 공적규제로 정책전환은 그 효과를 다각적으로 검증할 필요가 있다. 본 연구는 감사인의 품질관리에 대한 공적 규제 여부에 따라 회계정보이용자들이 인식하는 회계정보의 가치관련성에 차이가 있는지를 조사한다. 구체적으로, 금감원의 직접 품질관리감리 대상 또는 외국 감독기구에 등록한 회계법인이 감사한 기업의 회계정보 가치관련성이 그렇지 않은 기업과 차이가 있는지를 실증적으로 분석하였다. 연구결과, 금감원의 품질관리감리 대상 또는 외국회계감독기구에 등록한 감사인이 감사한 기업의 회계정보 중 순이익 정보는 그렇지 않은 기업보다 가치관련성이 더 높은 것으로 나타났다. 다만 금감원 품질관리 대상 또는 외국회계감독기구에 등록한 감사인이 감사한 기업만을 대상으로 제도변경 전과 후의 회계정보가치관련성을 비교한 결과에서는 금감원 품질관리감리 제도가 실시된 후에만 순이익의 가치관련성이 증가하였다. 이와 같은 연구결과는 투자자들이 공적규제 대상 감사인이 감사한 기업의 회계정보(순이익) 가치관련성을 그렇지 않은 기업보다 더 높게 인식함을 의미한다. 이는 회계이익정보의 가치관련성이 감소하고 있다는 증거를 제시한 최근의 연구(Dichev and Tang 2008)와 관련하여, 회계정보의 신뢰성 향상을 위하여 감사품질에 관한 공적규제로의 정책 전환이 타당성이 있음을 시사한다. 본 연구결과는 공적규제여부가 감사품질지표가 될 수 있음을 나타낸다는 점에서 감사인의 품질관리제도에 대한 향후 회계감독제도의 운영방향과 관련하여 정책적 시사점을 제공한다. Accounting information is to contribute to the efficient distribution of economic resources by resolving information asymmetry between management and external interested parties. To fully fulfill this function of accounting information, first of all, management has to maintain transparent accounting information, and auditors have to prudently audit the accounting information with professional due cares. Auditors` professional due cares in the audit processes depend on their quality control (QC) systems, which comprises entity-level QC systems and individual engagement level QC procedures. In the past, such auditors` quality control systems are subject to self-regulation; i.e. the auditors` professional organizations such as the Korea Institute of Certified Public Accountants (KICPA) or the American Institute of Certified Public Accountants (AICPA) had performed peer-review processes to monitor whether each audit firms` quality control systems operate properly. Recently, such self-regulation on auditors` audit quality system has been replaced by the public scrutinies and monitoring such as supervisory reviews by the Financial Supervisory Service (FSS) or inspections by the U.S. Public Company Accounting Oversight Board (PCAOB) on auditors` self- quality control systems. The FSS is also considering introducing auditor registration systems in Korea as have been implemented by PCAOB and many other foreign country regulators. These global changes are in line with the premise that auditor registration and regulatory authority`s investigation on the quality controls of the (registered) auditors would eventually improve audit quality. Actually, Lee (2011) has reported that audit quality of auditors subject to the FSS`s quality control reviews or registered with foreign regulatory authorities are better than those not subject to such regulations. Meanwhile, there are many controversies on the effects of public regulation, comparing to self-regulation, such as whether it would improve independence or reduce professional competency of quality control reviewers, or cause increased costs. Therefore, effectiveness and results of conversion into public regulation on auditor`s quality control should be evaluated in diverse aspects. Prior studies made such evaluations using abnormal accruals, audit opinion types, auditor selection decisions and others. DeFond (2010) reviewed relevant literatures and proposed to evaluate trade-offs of enhanced independence and lack of professional competency resulting from regulatory changes related to auditors` quality control systems. In this regard, we examine the effects of public regulation on auditor`s quality control systems in terms of investors` perception of value relevance of accounting information. Specifically, we tested whether value relevance of accounting information audited by the auditors subject to the FSS`s quality control reviews or registered with foreign regulatory authorities are different from those not subject to such regulations. We found that earnings information audited by those auditors subject to the FSS`s quality control reviews or registered with foreign regulatory authorities have incremental value relevance, which are consistent with the hypotheses of this study. Such results remain consistent in additional analyses with employing certain control variables (firm size, leverage and ROA). This result indicates that investors are highly recognizing value relevance of accounting information audited by the auditors who are subject to the FSS`s quality control reviews or registered with the foreign regulatory authorities. Recent study (Dichev and Tang 2008) reported that earning`s value relevance is continuously decreasing over years, for which we need to develop an strategy to respond to the trends. This result gives practical implications that improving reporting credibility by conversion to or enhancements of public regulations. Meanwhile, additional analysis for comparison of before and after the regulation changes in the FSS`s quality control reviews or registration with the foreign regulatory authorities shows that such incremental value relevance of earnings exists only for the changes of regulation for the FSS`s quality control review. We expect such difference in the results would have come from the environmental factors with respect to the accounting regulation changes. We estimate that change of the FSS`s quality control review program has been well recognized by the investors upon implementation of the regulatory changes, but the auditors` registration with foreign regulatory authorities would not have been since such efforts were well known to the auditors but were out of the sights of the Korean investors. i.e. such regulation changes in the foreign countries and subsequent Korean auditor`s registrations therewith began in 2004 when the auditors were not aware of the details. Another additional analysis for Non-Big 4 samples, we found that, with respect to the FSS`s quality control review and registration with the foreign regulatory authorities, earnings of the financial statements audited by such auditors have significant positive value relevance, which is also consistent with the results for all Big 4 and Non-Big 4 auditor samples. This finding is consistent with the prior study (Lee 2011) which reported that auditors paying more voluntary quality control efforts show better audit quality. Also, the above results for Non-Big 4 auditors indicate that the investors are assuming such voluntary efforts importantly as well. This has regulatory implications that various audit quality indicators which would represent audit quality of the auditors, and, also, should be communicated (or disclosed) to the investors in a proper and timely manner. Our findings make some important contributions to the literature and regulatory bodies in that both conversion into public regulations on auditors` quality control and the auditors making public regulations on auditor`s quality control are perceived positively by the investors.

지정감사인의 감사품질과 품질관리수준의 관계

전영순,김문철,황문호 韓國公認會計士會 2015 회계·세무와 감사 연구 Vol.57 No.3

2014년 말의 외감법 개정으로 감사인 지정제도가 대폭 확대되면서 지정감사인 배정방안에 대해서 도 다양한 개선의견이 개진되고 있다. 본 연구는 지정감사인 배정에 있어 회계법인의 품질관리수준 을 연계시키는 것이 합리적인 개선방안이 될 수 있는지를 검토하기 위해 지정감사인의 품질관리수 준과 감사품질의 관련성을 실증적으로 분석한다. 금융감독원의 품질관리감리를 수감한 62개 회계법인이 2005년부터 2013년까지 수행한 지정감사업 무 222건을 대상으로 수행한 주요 분석결과는 다음과 같다. 첫째, 가설 검증에 앞서 지정감사인과 비지정감사인의 감사품질을 비교한 결과 선행연구와 유사하게 지정감사인의 감사품질이 전반적으로 비지정감사인에 비해서 좋은 것으로 나타난다. 이는 지정제도의 확대가 감사품질 향상 및 회계투명 성 제고에 기여할 수 있는 정책임을 시사하는 결과이다. 둘째, 지정사유를 고려하지 않은 전체 분석 에서는 지정감사인의 품질관리수준과 감사품질 간에 유의한 관련성이 없는 것으로 나타난다. 그러나 지정사유를 구분하여 분석하면, ‘감리조치’를 사유로 지정된 경우에는 품질관리수준이 높은 회계법인 의 감사품질이 그렇지 않은 회계법인보다 유의하게 높은 것으로 나타난다. 이러한 결과는 감사인의 독립성이 확보되는 지정감사의 경우에는 회계법인의 품질관리수준에 따른 감사품질의 차이가 두드 러지지 않지만, ‘감리조치’와 같이 특히 위험이 높은 일부 지정감사에서는 회계법인의 품질관리수준 에 따라 차별적인 감사품질이 나타나는 것으로 해석된다. 본 연구는 지정감사인의 감사품질을 회계법인의 품질관리수준과 연계하여 분석한 첫 번째 시도라 는 점에서 의미가 있다. 아울러 감사인 지정사유에 따라 회계법인의 품질관리수준과 감사품질 간의 관계가 달리 나타나는 실증분석 결과는 회계법인의 품질관리수준을 감사인 지정요건 중 하나로 고 려할 경우 감사인 지정사유와 연계하여 고려할 필요가 있음을 시사한다. Recently, a series of accounting scandals including many savings banks, Tongyang group, Hyosung group, and Moneual, has raised serious concerns about audit quality and transparency of financial reporting of firms. To address the demand for improvement in audit quality and transparency of financial reporting, the government reformed the auditor designation system. The academics and the media have argued that audit failures in Korea are mainly due to excessive competition among auditors, which in turn leads to audit fee discounts and impairment of auditor independence. The auditors designated by the regulatory authority is likely to be more independent of clients than the auditors chosen by the clients and therefore provide higher quality audit. Prior research documents ample evidence that the auditor designation system improves audit quality. By the end of 2014, the auditor designation system was reformed to substantially expand the scope of auditor designation. Under the new auditor designation system, more companies are subject to auditor designation and how to assign auditors to those firms is very important for the successful implementation of the new system. Since the purpose of the expansion of auditor designation is to improve audit quality by appointing independent auditors, the assignment criteria need to consider factors reflecting audit quality. Prior research shows that the accounting firms which receive favorable ratings in the quality control inspections by the Financial Supervisory Service (FSS) or the Korean Institute of Certified Public Accountants provide higher-quality audit than other accounting firms(Kim and Cheon 2010; Paek and Yoo 2011; Hwang et al. 2011). Thus, our study explores whether the strength of quality control systems of accounting firms can be considered as part of the assignment criteria by examining the relationship between the quality control strength of designated auditors and audit quality. On the one hand, designated auditors with strong quality control systems are likely to provide high-quality audit, consistent with the findings of previous studies. On the other hand, auditor designation safeguards auditor independence and therefore all designated auditors may provide high quality audit regardless of the strength of their quality control systems. If the latter is the case, the quality control strength of designated auditors may not be significantly associated with their audit quality. Therefore, this study investigates the relationship between the audit quality of designated auditors and their quality control strength in order to understand whether it is reasonable to consider the quality control strength of accounting firms in assigning auditors to companies subject to auditor designation. Our sample consists of 222 firm-years audited by designated auditors during 2005-2013. During the sample period, 62 designated auditors underwent quality control inspections by FSS. We measure the quality control strength of audit firms using the FSS inspection results. The major findings of the study are as follows: First, we find that designated auditors generally provide higher quality audit than non-designated auditors, which corroborates the findings of prior research. This result suggests that the expansion of auditor designation is likely to contribute to improvement in audit quality and thereby accounting transparency. Second, we do not find the significant relationship between the quality control strength of designated auditors and their audit quality for the overall sample. However, when we incorporate reasons for designation into our analysis, we observe different results. The quality control strength of accounting firms is positively associated with audit quality and significant for auditors designated for the reason of GAAP violations. Contrarily, the quality control strength of accounting firms is not significantly related to audit qualit

준실시간 품질처리 기법을 활용한 해수위 관측자료의 품질개선 방안

석민준,황창수,이수호,이준식,송동훈,박상표 한국수로학회 2023 한국수로학회지 Vol.12 No.2

립해양조사원(KHOA, Korea Hydrographic and Oceanographic Agency)은 국가해양관측망의 안정적인 운영과 해양관측자료의 품질 향상을 위하여 관측시설물 유지관리와 해양관측자료의 품질처리(실시간 및 비실시간)를 수행하고 있다. 실시간 품질처리는 다양한 물리적 알고리즘 및 기준을 이용하여 자동 품질처리를 수행하는 것으로, 실시간 품질처리가 완료된 관측자료는 ‘국립해양조사원 홈페이지 누리집’을 통해 제공 중이다. 비실시간 품질처리는 매월 초순에 전월의 관측자료를 대상으로 품질관리 담당자가 수동 품질처리를 수행하는 것이며, 비실시간 품질처리가 완료된 자료는 가공 및 분석을 통해 통계 자료, 1시간 조위 등을 산출하여 해당 정보들을 간행물에서 제공하고 있다. 본 연구는 국내 해양관측자료의 품질처리 방법 개선을 위하여 기존 실시간, 비실시간 품질처리 기법 외 적용이 가능한 준실시간 품질처리 기법을 조사하고, 해당 기법을 해수위 관측자료에 적용 및 실험하여 활용 가능성을 검토하였다. 해양관측자료 준실시간 품질처리 기법의 조사 결과, 다양한 해양과 관련된 국제적인 유관기관(IOC, GLOSS 등)에서는 해수위(조위) 관측자료의 품질개선을 위해 SELENE(SEa LEvel NEar-real time quality control processing) 알고리즘의 적용을 적극 권장하고 있다. 이에 국립해양조사원의 조위관측소에서 수집한 조위 자료에 대해 품질처리 최적화 실험을 통해 적합한 매개변수를 산출하였으며, 해당 기법을 적용하여 품질처리 정확도를 분석하였다. 분석 결과, 특이상황을 제외한 조위 관측자료의 준실시간 품질처리 정확도는 평균 90% 이상으로 매우 양호하게 나타났다. 따라서 실시간 및 비실시간 품질검사 외 해당 준실시간 품질처리 기법을 품질검사 현업에 도입·적용한다면, 조위 관측자료의 품질개선과 더불어 신속한 품질처리 자료 생산으로 해양정보 서비스 활용도 향상에 큰 도움이 될 것으로 생각된다. The main responsibility of Korea Hydrographic and Oceanographic Agency (KHOA) is to operate the Korea Ocean Observing and Forecasting System(KOOFS) and enhance the quality of observed oceanographic data. To achieve this, KHOA maintains facilities and quality control of observed oceanographic data in real-time and non-real time. real-time quality control means automatic quality control using various physical algorithms. The data for which real-time quality control has been completed is provided on the the KHOA Homepage. Non-real time quality control means manual processing by oceanographic experts.statistical data, hourly tidal levels, and other information, which is made available through publications. The purpose of study is to enhance the quality processing performance of marine observation data by applying near-real time quality control techniques in addition to the existing quality control methods. First, a survey was conducted on the various quality processing techniques used by various international organizations. And then, among the surveyed techniques, suitable methods were applied to sea level data for experimentation. According to the results of the investigation into near-real time quality management technology, various institutions strongly recommend the use of the SELENE(SEa LEvel NEar-real time quality control processing) algorithm for improving the quality of sea level data. To determine suitable parameters, optimization experiments were conducted using sea level data observed at KHOA's tidal observation station. This algorithm was then utilized to measure the accuracy of quality control data. As a result, the accuracy of near-real time quality-managed sea level data except in special situation was found to be above 90% on average. If it would use the near-real time quality management technique and utilizing it in conjunction with real-time and non-real time quality management would not only enhance the quality of sea level observation data but also enable swift quality management. Therefore, it is expected to significantly contribute to the improvement of marine information services.

암환자가 지각하는 건강통제위 성격과 삶의 질에 관한 관계연구 -방사선요법을 받는 암환자를 중심으로-

방동완,Bang, Dong-Wan 대한방사선치료학회 2000 大韓放射線治療技術學會誌 Vol.12 No.1

It has been reported that the cancer patient's quality of life is influenced by the perceived health state, self-esteem, health locus of control, social support, whether there is a pain or not, the stage of a disease, the period of a disease, etc, and however, there has been scarcely the research into the fact at home whose cultural and social backgrounds are entire1y different from those of American and European Countries. Accordingly, the author of this thesis performed this study. considering that it is necessary to know the relations between the health locus of control which make it possible to predict the object's behavior related to health and to make plans to induce the object or patient into sound behavior and the quality of life which is closely related to the cancer patient's health, emotion, society, economy, etc. on the whole. This study, a cross-sectional one, includes 135 subjects of $in{\cdot}out$ patients registered at Y University Hospital whose age are more than 20 years, From these patients, data were collected for two weeks through the questionnaire which content concerns about the quality of life and the health locus of control. All the collected data were processed and analyzed through Student's t-test, ANOVA, and the calculation of Pearson Correlation Coefficient, using the SAS program 1. It appeared that the disposition of health locus of control was mostly inclined to the disposition of powerful other health locus of control($28.37{\pm}4.24$), then inclined to internal health locus of control($27.03{\pm}4.17$), and next to chance health locus of control($19.71{\pm}4.97$) By the way. the disposition of powerful other health locus of control appeared a tittle bit higher than internal health locus of control 2. The degree of the quality of life appeared to be 137.54 points in the average of total points and 3.11 in the average evaluation mark. It appeared that the quality of life was most significantly influenced by a factor of 'relations with neighbors' and least significantly influenced by factors of physical conditions and functions. 3. It appeared that the relation between the disposition of health locus of control and the quality of life has nothing to do with the relation between internal health locus of control and the quality of life(r=.1446, P>.05) and also with the relation between the disposition of powerful other health locus of control(r=.0385, P>.05). In conclusion, in the study it has been found out that there is no correlation between the health locus of control and the quality of life, and however it is sound to induce the cancer patient to internal health locus of control. Therefore, it is necessary that under the special circumstances, the cancer patient's behavior should be predicted, thereby inducing the patient to the sound change of his or her behavior. Also in order that the patient enjoys his or her life satisfactorily while living, It is deemed that some kind of multilateral meditation in health and treatment is necessary so that the patient can feel the relief of pain, better health, etc.

TMMi 레벨 5 품질 관리 프로세스 구축 방안

최승희(Seunghee Choi),김학수(Harksoo Kim),이구연(Gooyeon Lee) 한국정보과학회 2014 정보과학회논문지 : 소프트웨어 및 응용 Vol.41 No.8

임베디드 분야를 비롯하여 거의 모든 산업 분야에 하드웨어를 기반으로 소프트웨어 탑재가 이루어지고 있다. 이에 제품의 품질 관리가 갈수록 중요해짐에 따라, 많은 기업이 품질 비용에 많은 지출을 하고 있다. 그러나 국내 기업의 경우 품질 저하 예방 비용보다는 품질 미달로 인한 문제 해결에 많은 비용을 쓰고 있어, 품질 저하 예방 비용의 효과적 집행을 위한 지속적인 개선이 필요한 상황이다. 이를 위해 정량적 품질 관리에 대한 관심이 증대되고 있으나, 정량적 품질 관리 활동은 프로세스 성숙도 모델에서 통계적 기법의 활용을 요구하는 레벨 4, 5에 속하는 고수준의 프로세스 활동으로 통계적 품질 관리 활동의 이행이 필수적이다. 이와 같은 현실을 반영하여 본 논문에서는 TMMi 레벨 5 프로세스 영역 중 품질 관리(Quality Control) 프로세스 구축 방안을 소개하여 고수준의 통계적 품질 관리 프로세스 구축에 도움이 되고자 한다. The hardware-based software has been loaded in almost all industrial fields including the embedded system field. As it is increasingly important to control product quality, the more businesses are expending great quality cost. However, most domestic corporations in Korea are bent on spending more money solving problems caused by poor quality rather than prevention of quality loss cost. Therefore, it’s time to improve to use quality prevention cost efficiently. As for this, there has been a growing interest in controlling quantitative quality, but the managing activities for quantitative quality require a high maturity process, belonging to Level 4 and 5. So it is necessary that statistical quality control activities should be fulfilled. This study introduces various measures to build up quality control among the process areas of TMMi Level 5 to help establish the high maturity test processes of statistical quality control.

3차원 국토공간정보 품질관리 개선방안에 관한 연구

서창완,최윤수,김영학,김영길,김재명 대한공간정보학회 2009 Spatial Information Research Vol.17 No.2

Recently, The importance of a quality control for implementing 3D geospatial database has being emphasized to build a 21st century knowledge society and an ubiquitous land. The improvement of 3D geospatial database quality control through establishing an integrated quality control makes data suppliers update data efficiently and users get high quality data. The purpose of this study was to derive the improvement plan of 3D geospatial database quality control through the analyses of the existing 3D geospatial database quality control and case studies. The results of this study are as follows. Firstly, we defined the concept of 3D geospatial database quality control. Secondly, we set the boundary, factors and process of 3D geospatial database quality control through classifying it in detail. Lastly, we drew improvement contents such as the quality control checklist by implementation process according to the improvement plan of 3D geospatial database implementation. 현재 21세기 지식정보화사회와 유비쿼터스국토의 기반을 조성하는 3차원 국토공간정보의 구축을 위한 품질관리의 중요성이 강조되고 있다. 통합품질관리를 통한 3차원 국토공간정보 품질관리의 향상은 공급자가 효과적으로 데이터를 갱신하고, 사용자가 최상의 자료를 취득할 수 있게 해준다. 본 연구는 기존 3차원 품질관리와 사례분석를 통하여 3차원 국토공간정보 품질관리개선안을 마련하고자 하였다. 본 연구에서는 첫째, 3차원 국토공간정보 품질관리의 개념을 수립하였고 둘째, 3차원 국토공간정보 품질관리의 범위와 내용 및 절차는 구체적인 세부 항목으로 분류하여 설정하였으며, 마지막으로 구축지침 개선안에 따라 3차원 국토공간정보의 구축 공정과정별로 품질관리표 등 품질과 관련된 개선사항을 도출하였다.

상장법인 감사인으로 등록한 회계법인의 특성과 감사품질 및 감사시간・보수의 관련성

고성천,이재은 한국공인회계사회 2020 회계·세무와 감사 연구 Vol.62 No.4

The External Audit Law of Korea as amended in 2017, introduced that the Public Company Auditor Registration (the PCAR) system requiring the audit firms of public companies in Korea should be registered with the regulatory authority, the Financial Services Commission (the FSC). Later, the FSC provided details of the PCAR requirements, such as minimum number of Certified Public Accountants (CPAs), operating equipment, audit quality control systems, compensation structure and audit methodology. The Financial Supervisory Service (the FSS), the agency which actually takes the regulatory supervision under the controls of the FSC, explained that introduction of the PCAR system would provide an institutional basis for the public company audit firms to be large and organized enough to pursue an “audit quality-oriented” rather than “business-oriented” organization in the audit market, and that it plans to monitor the registered audit firm’s operations, through its supervision reviews over the registered firm’s audit quality controls system, whether the registration requirements are properly maintained. Korean PCAR regulation is in line with the global regulatory trends requiring public company auditord to register with the regulatory authorities in various jurisdictions, such as the PCAOB in the U.S. The PCAR system presupposes that audit quality of the registered firms will be higher than that of the non-registered if they are directly supervised by the regulatory authority. However, since most of the large public company audit firms have been already in supervision of the FSS by the present audit regulation regime before implementing of the PCAR system, some argue that it is important to focus on the audit firm’ actual audit quality control systems rather than the PCAR registration itself. Also the PCAR regulations requires the registered audit firms to be operated by the “One-Firm” type rather than the “Independent-Unit” type assuming the “One-Firm” type operating firm maintains better audit quality control systems, however, some also argue that audit quality of the “Independent-Unit” type operating firms is not so low as to be ruled out from the PCAR regime. On the other hands, some explain that registration of the audit firms simply meeting the minimum CPA headcounts, is not a good basis for the PCAR system since many non-Big firms take audit firm mergers or audit business acquisitions to avoid the unmet minimum headcount requirement without substantially well-managed audit quality control system. Meanwhile, nevertheless, it is true in audit practice market that many audit firms (mainly among non-Big firms) present their successful PCAR registration itself with the FSC as a signal of good audit quality controls. For example, Samduk Accounting Corporation explained "we are one of the non-Big 4 accounting firms which have already established their own operating system as well as the tone-at-the-top and operating philosophy to pursue high audit quality controls as close to the ones that Big 4 firms have. It enabled us to easily register with the FSS as a PCAR auditor by minimal-level supplemental actions." In addition, Sunmyung Accounting Corporation, a small non-Big audit firm, explained that obtaining a successful PCAR registration approval from the FSS in a near future is their top priority goals. In spite of these circumstances calling some evidences how the PCAR system or the PCAR firms are related to the audit quality and auditor behaviors, there are scarce empirical evidences investigating the PCAR systems. This paper is to fill in the gap by investigating how the PCAR auditors are associated with audit quality, as proxied by discretionary accruals, and different auditor behaviors as expressed by audit hours and audit fees. More specifically, we find whether there are any differences between the registered- vs. non-registered auditors in audit quality or audit hours/fees, as well as across t... 2017년 신외감법 시행 이후 상장법인 감사인은 금융위에 등록을 해야 한다. 상장법인 감사인등록제도는 여러 국가에서 상장법인을 감사하는 회계법인들에게 등록을 요구한 것과 같은 차원이며, 세계적 추세에 따른 감독제도의 변화이다. 이 제도는 감독기관의 직접적 감사인 감독을 통해서 감사품질이 높아질 것이라는 가정에 근거한다. 반면에 국내 외감법에 따라 상장법인 감사인에 대한 금감원의 품질관리감리제도를 이미 시행하고 있으므로, 감사인등록 여부보다는 감사품질관리시스템의 실질적 운영이 더 중요하다는 의견도 있다. 또 감사인등록 요건은 ‘원펌’ 방식 품질관리를 요구하지만 이와 비교되는 ‘독립채산제’ 방식 회계법인의 감사품질도 낮지 않다는 주장도 있다. 이러한 논란에도 불구하고 이 제도의 감사품질 관련성 등에 대한 실증증거는 제한적이다. 이에 따라 본 연구는 감사인등록제도와 감사품질 및 감사시간・보수의 관련성을 조사한다. 구체적으로 등록감사인과 비등록감사인, 등록감사인 특성 유형별 해당 여부, 감사인등록제도 시행 전・후를 비교하는 실증증거를 조사한다. 실증조사 결과, 등록감사인과 비등록감사인간 재량발생액의 차이는 유의하지 않고, 감사시간・보수도 대부분 경우에 차이가 유의하지 않다. 또한, 등록감사인 특성의 유형에 따라 감사품질 및 감사시간・보수 관련성이 상이하게 나타났으며, 제도 시행 이후 변화도 등록감사인 특성 유형별로 다르다. 이 조사 결과는 감사인등록제도는 시행 자체가 중요한 것이 아니라, 제도 시행을 계기로 품질관리 취약 부분에 초점을 맞춘 회계감독제도로 발전시켜야 할 필요성을 제기한다. 위 조사 결과는 감사인등록제도가 어떠한 특성의 회계법인을 대상으로 하고 있는지와, 등록감사인 그룹 내에서 특성 유형별로 감사품질 및 감사시간・보수 관련성이 어떻게 차이가 있는지에 대한 실증증거이다. 이는 향후 상장법인 감사인등록제도를 운영할 때, 감사인등록 여부뿐만 아니라 등록감사인들의 실질적 품질관리제도 운용에 대한 감독 필요성을 제기한다는 점에서 실무적 시사점이 있다.