Earticle

초록

영어

This study reviews an overview of audit opinion and its changes over a 7 year of 1990 to 1996. Audit opinion is consist of unqualified opinion, qualified opinion, adverse opinion and disclaimer of opinion. The results show that unqualified opinion after 1990 year grow continuously. The percentage of non-unqualified audit opinion for external audit declined steadily over the past 7 years 1990 to 1996. And this phenomena may be attributed largely to the growth of proper accounting practice, and attributed to the mandatory audit-designating system. The mandatory audit-designating system was introduced in 1990 to enhance auditor independence and to protect the interested parties.

목차

I. 서론
 II. 외부감사제도의 개관
  1. 외부감사제도
  2. 감사보고서와 감사의견
 III. 감사의견 추세분석
  1. 외부감사 대상회사의 감사의견 추세분석
  2. 상장법인의 감사의견 추세분석
  3. 감사인 지정제도와 감사의견 추세분석
 IV. 한정의견, 부척정의견, 의견거절 감사의견 추세분석
  1. 한정의견 추세분석
  2. 부적정의견 추세분석
  3. 의견거절 추세분석
  4. 특기사항 추세분석
 V. 요약 및 결론
 참고문헌
 Abstract

저자

• 鄭文鉉 [ 정문현 | 부산대학교 경영학부 교수 ]
• 盧賢燮 [ 노현섭 | 경남정보대학 세무회계정보과 조교수 ]
• 金完燮 [ 김완섭 | 부산대학교 경영학부(회계학) 강사 ]

참고문헌