감사인 관점에서 살펴본 비영리조직의 감사공영제 도입에 대한 연구

초록

As many discussions and improvements have been made to improve the accounting transparency of private companies in Korea. But interest in accounting transparency of the non-profit and public sectors is also increasing. In particular, the need for accounting reform has been steadily raised because accounting transparency in non-profit and public sectors is inadequate. This study aims to present the conceptual establishment and improvement direction of the auditing system for securing the accounting transparency of non-profit organizations from the perspective of auditors. Currently, interest and discussion are focused only on the method of designating auditors in relation to the audit system. But the conceptual establishment, and agreement of the audit system is still insufficient. Therefore, this study develops a discussion on how to appoint auditors, including the designation of auditors, to investigate the perceptions of auditors on how to operate an audit system to improve audit effectiveness of non-profit organizations. Specifically, focus group interview (FGI) are conducted for auditors with experience in performing audits in the non-profit and public sectors. The contributions of this study are as follows. First, this study will have significance as the first study to comprehensively systematize the audit system of non-profit and public sectors. Second, this study is expected to advance from the discussion on the necessity of introducing the audit system, to develop a comprehensive agenda actually necessary for the implementation of the audit system.

키워드