사립대학 외부감사와 회계감리

초록

The purpose of this study is to identify efficient and stable systems and measures in response to the full-scale implementation of the external audits of private school institutions and related accounting audit reviews in accordance with the amendment to the Private School Act in January 2013. This study first proposes that auditors at educational foundations should appoint external auditors and make audit contracts every year. Second, this study proposes that “a committee for generally accepted auditing standards for private school institutions” should be installed at the Ministry of Education and this committee should establish the GAAS and announce them after obtaining approval from the minister of the Ministry of Education. Third, the Ministry of Education requires audits at the level of operating audits, including the compliance with related laws. Therefore, this study proposes that, in addition to audit reports indicating opinions about the appropriateness of financial statements, review reports describing the limitations of the reviews should be issued after checking that the institution is in compliance with related laws, etc. Finally, this study proposes the introduction of an auditor designation system known to enhance the auditors’ independence and accounting transparency without incurring significant social expenses. As a measure to implement regulatory reviews on audit reports for private universities, this study proposes that the external auditor perform audit reviews pursuant to Act on External Audit of Stock Companies. In addition, it is expected that installing a “private school institutions’ accounting audit review secretariat” in the Korea Foundation for the Promotion of Private School, so that the private school institutions’ accounting audit review committee can exert its proper functions, will become a realistic alternative for the smooth operation of the regulatory reviews of the audit reports.

키워드