공인회계사가 직무상 체결하는 계약의 사법(私法)상 지위- 개정 외부감사법 및 공인회계사법을 중심으로

Abstract

In the 20th National Assembly, 17 amendments to the Act on External Audit of Stock Companies(hereinafter “External Audit Act”) were initiated. As a result. september 28, 2017, the entire revised legislation of Amendments to External Audit Act passed the National Assembly plenary session in order to improve accounting transparency in Korea. Revised External Audit Act contains a lot of issues of each amendment, which may lead to further legal disputes in the future, and confuses the company practices that are familiar with the existing system. The Securities and Futures Commission may request any of legally determined companies to appoint the accounting corporation designated by the Securities and Futures Commission as an auditor or substitute for its auditor for a period not exceeding three business years. There are 12 reasons for Designation of Auditors. In addition, where any of legally determined companies has appointed an auditor pursuant to Article 10 (1) for six consecutive business years, the Securities and Futures Commission may request it to appoint an accounting corporation or substitute the auditor in accordance with the standards and procedures prescribed by Presidential Decree. In this paper, the external audit method is analyzed as a framework of contract law. The audit contract was analyzed in terms of conclusion of contract, contents and change of contract, and extinction of contract. The basic legal aspect of Certified Public Accountant(hereinafter “CPA”) is mandate contract. However, CPA contract has a nature of mandate, undertaking, employment because it contains variety of factors. Because the duty of a certified public accountant has a lot of influence on the capital market, it can be limited for public interest.