기업회계 및 외부감사 관련 법률들 간의 법적 체계에 관한 연구

Abstract

The study involves in legal systemization for the transparency of business accounting, including the vertical systemization about governing law of accounting process standards and the horizontal one about governing law of external audit law. It launched from the sense of question that those were the foundation of the construction of instrumental infrastructure to enhance the transparency of business accounting: to place the legal order or status among the upper and lower laws in the right position; to avoid the limitation of the target of external audit only to corporations; to unite and specify the regulations of individual external audit law relevant to commercial companies centering external audit law. The results are as follow. First, the commercial law should be in positioned as the first law of business accounting law by being stipulated in the Securities and Exchange Act with the consideration of the legislation basis of business accounting on the commercial not on the external audit law and the mandatory application of the same context regarding to the international accounting standards. Second, the definition of the illegal acts from the violation of business accounting standards and accounting audit standards should be placed in the external audit law not in the sub-regulation of the law. That is to say, the conception of the illegal acts should be stipulated in external audit law not its sub-regulation by defining it to be done by intention or negligence violating laws based on the Article 13, clause 3 in external audit law (should be replaced with the commercial law regulations)'s accounting process standards and the Article 5, clause 1 in accounting audit standards. Third, the way to expand the partnership under the certain standards in the long term should be sought due to the lack of persuasion force to define the target company to only corporations. Fourth, the contents of external audit law on commercial company be scattered in here and there individual laws should be integrated and specified with the center of external audit law. It is a short-term method. It is also desirable to stipulate differently from the external audit law or apply it through the reflection of the characteristics of the clarified companies in each law on such as qualification and replacement of accounting auditor, accounting audit standards, authority of auditor, accounting methods, secrecy, submission and public notice of the audit reports, and the timing of accounting audit.