상법상 감사 및 감사위원회의 개선에 관한 연구

Abstract

This article has the objective of studying the theory and the practice of the legal system concerning auditors and audit committee in Korean Commercial Code. The legal system of auditors and audit committee has been changed many times under the influence of U.S. and Japanese legal systems. In the present time, the legal system of auditors and audit committee is so complicated because of lots of revisions in commercial law. Korean auditor system has undergone some major changes in the amendment of commercial law dated December 31, 1999. At this time, audit committee was introduced into commercial law for the first time. The legal system of audit committee is sure to take much time to be adapted to Korean legal surroundings. By and large, this article is composed of two parts. In the first part, the present situation and the managerial realities of auditors and audit committee are carefully examined. In the process of this study, we can ascertain that the new legal system of auditors and audit committee has no trace of improvements by analyzing the actual condition of management. And a fact-finding survey on auditors and audit committee has given a hint that the independence of these organs is so important. In the second part, several critical views on the legal system of auditors and audit committee are the main subject of this research. In this part, in order to suggest legislative alternative, French and Japanese accounting auditor systems are investigated. And besides, we can find some suggestions on the U.S., EU and Japanese audit committees will play an important role in the future amendment of commercial law. In conclusion, we can safely say that the best legislative alternative is to elaborate the legal system of auditors and audit committee that are most suitable for our legal surroundings in consideration of above-mentioned foreign laws.