聯結財務諸表監査에 關한 硏究 = A Study on Audit of Consolidated Financial Statements

다국어 초록 (Multilingual Abstract)

Nowadays the economic social is extremely complicated, and the parent companies and subsidiary companies are expending day by day.
It makes the growth of the consolidated financial statements inevitable, so the true consolidated informations must be offered to the users.
Under these circumstances, it is sure that the audit of the consolidated financial statements will be developed as the indipensable factor. And yet, as there are not the obvious guides or reports to put the audit of the consolidated financial statements into operation, I hope that this thesis will throw some light on the establishment of such a system.
Therefore, in this thesis I investigated the essential problems on the audit of the consolidated financial statements, treated the critical views on the present systems, and was greatly interested in the theoretical elucidation.
The concrete contents of a study are as follows: the purpose, the character, the procedures and reports on the audit of the consolidated financial statements.
I think that such a system on the audit of the consolidated financial statements will be developed continually, and the parent companies must disclosure the consolidated financial statements informations which are helpful to the users' decision making and to the development of the economic social.
They must always examine and improve the system on the audit of the consolidated financial statements.
They must also persevere in their efforts for the establishment of such a system that is suitable in Korea.

목차 (Table of Contents)

• Ⅰ. 序
• Ⅱ. 聯結財務諸表監査의 目的
• Ⅲ. 聯結財務諸表監査의 性格
• Ⅳ. 聯結監査의 實施方法
• Ⅴ. 聯結監査 實施上의 留意事項
• Ⅵ. 聯結財務諸表에 대한 監査意見
• Ⅶ. 聯結監査方法의 方向
• Ⅷ. 結論