監査意見과 監査危險과의 關係

다국어 초록 (Multilingual Abstract)

Financial statements accorded with business accounting standards will be very useful information to all the interested parties of an enterprise who are to make economic decisions intelligently. The statements with errors or incorrect accounts, however, may bring about information risk which will mislead the users into making improper decisions. This possibility makes an audit system necessary as a device for lessening the risk.
Roughly speaking, an audit has two functions :primary,critical function and secondary, directive function. The former, more noteworthy, is fulfilled by an auditor's judgement of financial statements for which auditor holds himself responsible. But an auditor's judgement or opinion can be aattended by audit risk, a risk an inadequate judgement or opinion, which is, in recent years, attributable to adapting audit sampling instead of a detailed audit, as a general rule.
Audit sampling causes sample risk, which consists of α risk and β risk. The former influences the effectiveness of an audit, while the latter, the efficiency of an audit. Moreover, how to control the risks has recently been a great concern of auditors. Auditors should be more attentive to controlling the latter which directly influences them in their decisions or their opinion on the audit. Besides sampling risk, audit risk has three others : inherent risk, control risk and detection risk. No risk is under the control of an auditor except detection risk, the control of which is a matter of concern now in that responsible risk should be limited to a controllable one.
Now that audit sampling prevails in modern audits, it should be noticed that the relation between auditor's opinion and audit risk is directly connected with his detection risk of β errors. An overall audit planning should be therefore based on the desired audit risk that has previously been made of a standard of acceptable audit risk or tolerable error, with all the circumstances of the company considered. As a matter of course, the result of an audit, achieved risk or projected audit error, should be compared with designed audit risk. When projected error is less than or the same as tolerable error, an unqualified opinion will be given, but when the reverse is the case, a qualified, adverse opinion or the disclaimer of opinion will be expressed.
It is, after all, desirable that an auditor should express a proper opinion through a satisfactory audit according to procedure, and should lead th company to publish financial statements credible as business accounting information and useful to all the interested parties.

목차 (Table of Contents)

• 목차
• 第I章 序論 = 1
• 1. 問題의 提起 = 1
• 2. 硏究의 目的 = 1
• 3. 硏究의 方法과 範圍 = 2
• 第II章 監査의 機能과 效果 = 3
• 1. 監査의 機能 = 3
• 1) 批判的機能 = 4
• 2) 提導的機能 = 4
• 2. 監査의 效果 = 5
• 1) 直接的效果(主效果) = 5
• 2) 間接的效果(副效果) = 5
• ① 敎育的效果 = 5
• ② 道德的效果 = 6
• ③ 經濟的效果 = 6
• 3. 監査의 循環過程 = 7
• 第III章 監査意見의 種類 = 9
• 1. 4個 監査意見 = 9
• 1) 適正意見 = 9
• 2) 限定意見 = 10
• 3) 不適正意見 = 10
• 4) 意見拒絶 = 10
• 2. 適正意見 以外意見의 表明事由 = 10
• 1) 監査範圍의 制限 = 11
• 2) 企業會計基準의 違反 = 12
• 3) 不確實性 = 13
• 4) 獨立性의 缺如 = 14
• 3. 4個意見의 相互比較 = 15
• 第IV章 監査意見과 重要性 = 17
• 1. 重要度別 監査意見 = 17
• 2. 重要性의 判斷基準 = 19
• 1) 質的要素 = 19
• 2) 量的要素 = 19
• 3) 損益에 영향을 미치는 例外事項 = 20
• 3. 重要性과 監査危險 = 21
• 第V章 監査意見과 監査危險 = 22
• 1. 現代監査와 監査危險 = 22
• 2. 監査危險의 構成要素 및 相互關係 = 24
• 1) 固有危險 = 24
• 2) 統制危險 = 25
• 3) 監査危險 = 26
• ① 標本危險 = 27
• ② 非標本危險 = 27
• 4) 監査危險 構成要素間의 相互關係 = 28
• 3. 監査危險과 標本危險 = 29
• 1) 履行試査에 관한 標本危險 = 30
• ① 過大信賴危險 = 30
• ② 過小信賴危險 = 30
• 2) 實證試査에 관련한 標本危險 = 30
• ① 採擇誤謬危險 = 31
• ② 棄却誤謬危險 = 31
• 4. 監査意見과 監査危險水準 = 32
• 1) 外部情報利用者의 財務諸表 依存度 = 34
• 2) 依賴會社의 財務構造 = 34
• 5. 調査危險水準의 計算例 = 36
• 1) 調査危險 計算例(1) = 36
• 2) 實證試査에 대한 信賴度計算例 = 37
• 3) 調査危險 計算例(2) = 38
• 4) 調査危險 計算例(3) = 39
• 第VI章 結論 = 42
• 參考文獻 = 44
• 英文要約 = 46