외부감사인의 책임제한

• 영문명: A Study on the Limitation of External Auditor's Liability
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 이준봉(Jun-Bong Lee)
• 간행물 정보: 『비교사법』비교사법 제12권 3호, 257~294쪽, 전체 38쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2005.09.01

영문 초록

The participants' voluntary risk-taking bahavior is necessary to the maintenance and development of capital market. Therefore how to allocate the risks inherent in capital market is the most important factor in putting the liability on external au야tors. For this purpose, an compulsory insurance system can be used to cover the external auditor's liability. 'Proportionate Liability' and 'Capping of Liability' can be utilized to limit or mitigate the external auditor's liability on audit failure from auditor's negligence. Of course, irrespective of the compulsory insurance system, 'Proportionate Liability' and 'Capping of Liability' can be utilized on the above-mentioned matters. In the contractual relationship of company and external auditor, 'Capping of Liability' can be utilized to limit or mitigate the external auditor's liability on audit failure. And between external auditor and investors, 'Proportionate Liability' and can be utilized for the same purpose. In putting the civil liability on audit failure, 'conversion of burden of proof' should not be applied. And the liability of dirrectors and internal auditors should be reviewed under the above-mentioned context, too.

목차

Ⅰ. 서론

Ⅱ. 현행법상 감사인의 손해배상책임

Ⅲ. 현행 감사인에 대한 손해배상책임의 문제점

Ⅳ. 감사인 책임제한에 관한 외국 입법례

Ⅴ. 감사인책임제한제도의 도입방안

Ⅵ. 결론

[참고문헌]

【ABSTRACT】