감사의 법적 지위에 관한 비판적 검토

Abstract

A Critical Review of Legal Status of Auditor Under the Commercial Law, auditors shall be elected at a general shareholders' meeting. And auditors shall audit directors' performance of duties, may at any time demand the directors to report on the business and may investigate the affairs and the financial status of the company. But auditors shall examine the agenda and documents to be submitted by directors to a general shareholders' meeting and shall at the general shareholders' meeting state his opinion as to whether such agenda or documents include any matter contrary to the relevant acts, subordinate statutes or the articles of incorporation or any remarkably unfair matter, and if auditors have neglected any of their duties, they shall be jointly and severally liable for damages to the company. There are many legal problems in the provisions of qualification requirement, election, removal, term of office and remuneration of auditors. In this paper, thus, I investigated the legal problems of provisions of qualification requirement, election, removal, term of office etc. of auditors and proposed the reform measures for settlement of such problems.