아세안국가 회사법상 감사제도

Abstract

This paper is a basic research to compare and examine corporate governance in ASEAN countries in which trade with and investment in Korea have been surging. The purpose of the study is to look at the characteristics of company law on audit system in each country and provide legislative support through comparative analysis with Korean company law to facilitate Korean companies that have advanced to ASEAN countries. The common points in the law on audit system in each country are as follows:It is hard to find a common ground in the legislation on audit systems of the ten ASEAN member states as its history and background vary. The legislative features of the general audit systems among ASEAN members can be summed up as follows:First. There are legislation instances, unlike the global trend of reinforcing the authority of auditors, where the auditor's authority is confined to an accounting auditor and the government is exceptionally empowered to appoint and to dismiss auditors or inspectors. Second. Audit rules on the company legislation system are mostly established in the chapter of the company’s organization structure, but in many cases among these countries, those are regulated by the chapter of accounting, which is not an advanced legislative scheme. Third. The countries can be divided into three categories: the countries who operate an audit institution as a conference group; the countries who operate it as a single audit system; and the countries who operate it with double board systems. However, the operating requirements has a tendency to not secure the efficiency of supervising. Forth. While Philippines has been adopting the legislative system that has provisions on audit not on the company law, Indonesia has a very unusual legislative system which is stipulated by special acts. It has the Sharia Supervisory Council and operates it in dual system with the audit committeeFifth. In Laos, even the limited liability companies are obliged by law to have an audit system; in Cambodia, an unlisted company or one man company may not have an auditor; in Myanmar, the President may have the right to appoint auditor(s) or inspector(s); in Brunei, the law compels all the companies to have audit systems; in Thailand, regulations on audit systems are stated by several laws. I believe it is necessary to have an audit legislation that strengthens the function and authority of auditors in accordance with global standards.