자본시장법상 회계감사인의 손해배상책임 ―증권의 유통시장을 중심으로―

Abstract

There is asymmetry between an company and an investor in terms of holding information about the company. For the purpose of gaining profit or avoiding loss, the company may have an incentive to actively disclose information that is beneficial to itself in the market, hide information that is unfavorable, and artificially distort the disclosed information. There is a limit to not being able to trust the information that the company discloses. The need to verify the company's information arises. External audit enables users of financial statements to make rational decisions about the company by providing credibility and expressing independent opinions on the company's financial statements. The background of the discussion on strengthening accounting audit procedures and accountability of auditors is that large-scale accounting fraud cases of Korean companies continue to increase. The primary responsibility for corporate accounting irregularities lies with the company and its members. However, the auditor, who has to detect and correct such acts through the auditing process, cannot be free from its responsibilities. For transparent accounting, securing objectivity and accuracy on its own will be a top priority, but due to the nature of corporate accounting, it is essential for auditors to ensure the appropriateness of financial statements through audit procedures. It is necessary to prepare an institutional device that adjusts the responsibilities of the auditors according to their roles, taking into account the impact of corporate accounting on the market and the role of the auditor who evaluates it.