Earticle

초록

영어

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

목차

I. 序論
 II. 理論的 考察
  1. 聯結財務諸表의 性格
  2. 美國，英國，日本，國際會計基準，韓國의 聯結會計比較
 III. 先行研究와 聯結財務諸表 監查報告書 提出對象 業體現況
  1. 先行研究
  2. 聯結財務諸表 監查報告書 提出對象 業體現況
 IV. 聯結財務諸表 監查意見 分析
  1.標本選定과 監查意見의 年度別 推移
  2. 他監査人의 意見 活用現況 
  3. 從屬法人의 實態 
  4. 監査報告書 特記事項
 V. 結論
 參考文獻
 Abstract

저자

• 박상봉 [ Park, Sang-bong | 동의대학교 경영학부 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  경영과 정보연구 [Management Information Systems review]

• 간기

  계간

• pISSN

  1598-2459

• 수록기간

  1997~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658