Earticle

초록

영어

The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

목차

I. 序論
 II. 監查意見의 理論的背景
  1.監查意見의 本質
  2. 外部監查對象會社의 變遷
  3. 重要性의 判斷基準
  4. 先行研究의檢討
 III. 監查意見의 推移要因에 관한 實態分析
  1.年度別 推移
  2. 限定意見 表明事由
  3. 不過正意見 表明事由
  4. 意見拒絕 表明事由
  5. 特記事項 分析
 IV. 監查意見限界點과 讀券市場에 미치는 影響 
  1.監查意見의 限界點
 V. 結論
 참고문헌
 Abstract

저자

• 정연해 [ Chung, Youn-hae | 동의대학교 상경대학 경영학부 회계학 ]

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