IFRS를 도입한 외국의 회계감독제도 운영동향과 시사점

초록

UK, Germany, France, Spain and other country has operated in the international accounting standards adopted in 2005. These accounting supervision system and the status of the countries examined. Results with respect to the country of the accounting supervision system can derive the following implications. First, Supervision of the audit and the audit of the financial statements legally operates completely separated. However, like the United Kingdom and the Netherlands there is a form to perform the supervision of the audit and the audit of the financial statements in a separate department within a single supervisory authority. The supervision of the audit and the audit of the financial statements like Germany・France・Spain have a form entirely made by a separate agency. Second, Supervision objectives and operating direction for Supervision of the audit and the audit of the financial statements are also difference. Generally supervision of the audit will be conducted in the central quality supervision, the audit of the financial statements is operating in two forms. Like the UK, Germany and the Netherlands, enterprises are encouraged to disclosure and modify the form of the error on a voluntary. and there is a form that does not allow for voluntary disclosure like France. In addition, The UK and the Netherlands do not operate a system to query in advance to supervisory authority for indefinite accounting. On the other hand, Germany and France operates this prior question and answer system. Third, International surveyed countries are emphasizing the timely disclosure of errors or fraud in relation to most of the financial statements. For example, in the case of UK, the supervisory authority has published a voluntary modification disclosure of the companies directly. And the Netherlands are required to disclose relevant enterprise. The difference between public entities, but this disclosure is a common phenomenon of all overseas countries. In particular, disciplinary content of the supervisory authority has been disclosed immediately through the website. Fourth, Whereas with regard to errors or fraud in the financial statements that emphasize timely disclosure of information, about the audit results related to supervision it has maintained a limited disclosure to notify the appropriate accounting firms. However, supervisory authority are choosing how to publish an annual report with the audit results.

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