회계감독체계의 효율화방안 = Some Legal Issues on current Accounting Supervisory System and its Improvement

다국어 초록 (Multilingual Abstract)

Several diverse laws such as Commercial Law or Act on the Capital Market are related to accounting or audit of companies in general, however Act on the Certificated Public Accountant and Act on External Audit of Stock Companies are major regulatory laws on supervision or oversight over the accounting and audit by external auditors.
While the purpose of the Act on the Certificated Public Accountant is to establish the system of certificated public accountants, the regulation of Act on External Audit of Stock Companies is focused on ensuring the appropriateness of accounting through obliging a stock company to be audited by an external independent auditor. But despite of functional difference between two Acts their supervisory regulations are so duplicate that some provisions of the Act on the Certificated Public Accountant involve sanctions or enforcements against auditor's activities, which are explained as a exclusive task of Act on External Audit of Stock Companies in a view of the legislative function because of its relationship to protection of investors and of function of capital market.
Also accounting supervisory organizations have similar problem. Securities & Future Commission, even though it is in origin as a lower part of Financial Supervisory Commission, undertakes exclusively official supervision and oversight in fields of accounting, audit and capital market. In this relevance an inappropriate regulations of Act on External Audit of Stock Companies, summarized as that Securities & Future Commission can not enforce by itself some selected sanctions against Auditors' breach, but can only recommend the Financial Supervisory Commission to do any enforcement, should be reformed.

참고문헌 (Reference)

1 안수현, "회계제도개혁법의 입법 현황과 실무상 몇 가지 고려점 ―美國 Sarbanes-Oxley Act와의 비교를 통하여" 한국증권법학회 4 (4): 233-267, 2003

2 손성규, "회계감사이론,제도 및 적용" 박영사 2005

3 최진영, "회계감독제도 운영현황 및 향후방향"

4 이준봉, "현행 기업회계기준 및 회계감사기준과관련한 법규정의 문제점" 한국증권법학회 8 (8): 201-243, 2007

5 금융감독원 회계감독1국, "주요국의 회계감독제도" 금융감독원 2004

6 이창우, "우리나라의 회계감리제도" 서울대학교 출판부 2007

7 이준봉, "상법상 계산규정과 기업회계기준 사이의 모순 및 조정방안" 한국증권법학회 2003

8 금융감독원, "미국 PCAOB에 의한 회계법인감독제도" 금융감독원 2006

9 이영한, "국제회계기준 도입에 따른 연결재무제표의 주재무제표화가 재무제표 공시 및 회계감사 관련 제도에 미치는 영향" 한국회계학회 18 (18): 301-330, 2009

10 이준섭, "감사책임법" 법문사 2005

11 정준우, "감사와 외부감사인의 법적 책임" 상장회 2005

12 FEE(Federation for Experts Compatibles European), "The role, position and liability of the statutory auditor in the European Union" 1996

13 WPK, "Textsammlung zur Wirtschaftsprueferordnung" 2004

14 "Oversight and Independence of CPA Auditing in Japan"

15 Eberhard Scheffler, "Entwurf eines Bilanzkontrollgesetzes" 46 : 2004

16 H. F. Gelhausen, "Das neue Enforcement Verfahren fuer Jahres und Konzernabschluesse" 13-14, 2005