감사원의 국가재무제표 결산검사 제도 및 운영에 대한 비판적 검토와 개선방안

초록

[Purpose]This study reviews the adequacy of the audit system and operation of the auditing system for national financial statements. [Methodology]This study compares and analyzes the financial statement settlement test of Korea and major foreign countries and conducts interviews with focus groups. [Findings]First, the auditor should clarify its responsibilities by “expressing an opinion” on the financial statements inspection. Second, it is necessary to eradicate the occurrence of errors in the national financial statements by strengthened in the settlement inspection for errors in national financial statements. Third, it is proposed to provide a ‘pre－inspection manual’. Fourth, the auditor’s efforts and willingness to conduct the financial statements of the integrated state unit are required. Fifth, in order to resolve the bias in asset－centered financial statements the Board of Audit and Inspection should reinforce the accounting for debts. Sixth, it is necessary to improve the operation and performance evaluation of the national financial statement settlement inspection. [Implications]This study is significant as a policy study on the current audit of the National Financial Statements settlement of the Board of Audit and Inspection.

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