감사품질의 정의, 측정과 결정요인에 대한 인식 연구
A Study on the Recognition of Definition, Measurement and Determinants of Audit Quality
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초록
본 연구의 목적은 감사인, 감사보고서 이용자, 학계 등 이해관계자들이 감사품질에 대한 정의, 측정방법, 감사품질을 결정하는 요인에 대하여 어떻게 인식하고 있는지를 조사, 분석하고 이를 토대로 감사품질이 무엇인지에 대한 개념정립과 감사품질의 측정방법과 감사품질 결정요인에 대한 관리방안을 살펴보고자 하였다. 이를 위하여 본 연구는 감사인, 재무정보 이용자 집단(일반 피감사회사, 금융기관, 감독기관), 한국회계학회 및 한국세무학회 회원 학자 집단를 대상으로 설문조사를 시행하고, 회계법인 유형별로 회계법인 대표 혹은 품질관리 담당조직(심리실) 대표에 대한 심층면담조사를 시행하였다. 본 연구의 조사결과 응답자들은 대체적으로 감사가 절대적 확신이 아닌 합리적 확신을 제공하는 한계를 가지고 있으며, 독립성 유지가 감사품질의 핵심적 요소라고 생각하고 있으며, 감사품질의 적정한 측정치에 대해서 경력기간을 가중한 감사시간과 회계법인내의 회계사의 이직률 및 감사팀 구성원 지속성(continuity)을 중요한 감사품질의 지표로 보고 있으며, 감사품질의 영향요소로서 회계법인 차원에서는 회계법인의 내부품질관리의 유효성을, 감사업무 수행팀 차원에서는 담당파트너 및 매니저의 산업에 대한 전문성, 투입인력의 등록회계사로서의 경력기간, 매니저 및 스탭의 업무 부담이 중요하다고 인식하였다.
Abstract
The purpose of this study is to understand how the stakeholders in audit work recognize the definition of audit quality, measurement method, and factors that determine audit quality. In addition, this study examined the concept of audit quality, how to measure audit quality, and how to control audit quality. In this study, we explored the meaning, contents and enhancement methods of audit quality from the viewpoint of auditor who is producer of audit service. This study surveyed auditors, financial information users group (audited company, financial institution, supervisory agency) and scholar group. In addition, we conducted in-depth interviews with accounting firm representatives or quality control representatives by type of accounting firm. As a result of this study, audit hour calculated by weighted average of career, turnover of CPAs in accounting firm, and continuity of audit team were important indicators of audit quality. In order to improve audit quality, internal quality control and independence policy of accounting firm, compensation system and career management policy in accounting firm are important. There is a difference in recognition of audit quality determinants between large accounting firms and small/medium sized accounting firms. Therefore, the audit quality management method considering such differences is required. Large accounting firms have a higher proportion of accountants with shorter careers and higher turnover than small and medium-sized accounting firms. Since large accounting firms have a small percentage of partners and executive directors with many years of experience, the senior managers' involvement in auditing and the review function of audit documents have a significant impact on audit quality. On the other hand, in the case of small and medium-sized accounting firms, the members of the individual audit teams have a high level of audit performance, so it is important to document their audit tasks and to build an archive systematically. The limitation of this study was that it was conducted by the methodology of the survey, and there is a possibility that survey respondents may not represent the opinion of the group as a whole. This study surveyed members of the Korean Accounting Association, Korean Taxation Association, and Korea Certified Public Accountants Association, and tried to investigate as many respondents as possible. In addition, through in-depth interviews with representatives of the accounting firm and the heads of the hearing, efforts were made to overcome these problems.
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