해외 외부회계 감사대상 기준과 국내 신외감법의 개선 방향

초록

[Purpose] The purpose of this study is to examine the foreign external auditing regulations and to make policy proposals on the subject of revised external audit of in 2017 in Korea. [Methodology] This study was conducted on companies subject to external audit as stipulated in the US, UK, Japan, Germany, Australia, Canada and Singapore. In addition, previous studies related to the subject of external audit were studied. Through this study, the objective of external auditing applied in foreign countries is compared with the provisions of the Revised External Audit Act. [Findings] The obligation of external auditing duty differs by country type of company. The seven countries examined in this study make mandatory for public companies to undergo external audits. In the United States, the United Kingdom, Germany, Australia, and Singapore, all companies except small ones are subject to external audit regardless of company type. In Japan, limited liability companies are not subject to external audit, and in Canada, non－public limited liability companies are exempted from external audit if all shareholders agree not to be audited. [Implications] Adoption of the Revised External Audit Act, limited liability companies other than corporations can be included as the subject of external audit. However, the conditions of whether or not to be subject to external audit in the Revised External Audit Act are quite complicated compared to foreign ones. Therefore, it is thought that there will be considerable difficulties in the application of external audit targets to corporates, auditors, and the government. By examining overseas cases, this study is expected to help build a more reasonable system by supplementing the problems of the Revised External Audit Act

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