상법과 외부감사법 사이의 정합성 제고 방안

Abstract

Although K-IFRS was introduced in 2011 and the External Audit Act was completely revised in 2017, confusion arises between the two laws because they do not coincide with the External Audit Act, such as the accounting term of the Commercial Act and the timing of preparation and submission of financial statements. To solve this problem, with respect to accounting standards, the concept of financial statements should be clearly introduced into the Commercial Act, and subject and submission period of the financial statements should be consistent with the External Audit Act and the Commercial Act. When an auditor (committee) conducts a financial audit, it is necessary to cooperate with the external auditor to agree on their opinions, and to unify the audit report submission period by the auditor (committee) in line with the external auditor's audit report submission time. Since the two axes of internal control, the internal accounting management system and the compliance officer system, are regulated by the External Audit Act and the Commercial Act, respectively, it is necessary to create a basis for the regulation by integrating the two systems in the Commercial Act, the basic corporation of the company. Lastly, if the Company Act is enacted separately, all the contents of the External Audit Act are transferred to the Company Act, or the 'Basic Act on Accounting Processing and External Audit' is created by regulating all regulations related to the company's accounting in the External Audit Act, it is expected to enhance the consistency between the Commercial Act and the External Audit Act.