재무제표감사에서 부정의 평가

• 영문명: Consideration of Fraud in a Financial Statement Audit
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 안용근 박종민
• 간행물 정보: 『경상논집』경상논집 제12집 제1호, 95~122쪽, 전체 28쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1998.04.01

영문 초록

This study is intended help establish Korean certified public accountants' responsibility to detect fraud through understanding the american counterpart's responsibility to detect fraud. AICPA's SAS No.53 through 61, issued in 1988, were all responsive to the issues underlying the expectation gap, namely, a series of business failure that revealed material misstatements. Those SAS increased the auditor's responsibility to detect fraud, sharpened the guidance on how to meet that heightened responsibility, and created new responsibilities to communicate both the existence of errors and irregularities and the condition that enabled them to occur. AICPA's Auditing Standard Board has issued recently SAS No.82, Consideration of Fraud in a Financial Statement Audit, provides expanded operational guidance on the auditor's consideration of material fraud in conducting financial statement audit. The new SAS, which supersedes SAS No.53, The Auditor's Responsibility to Detect and Report Errors and Irregularities, is affective for audits of financial statements for periods ending on or after December 15, 1997. The current consideration of fraud in financial statement audit in Korea are based on SAS No.53 in the USA. It seems desirable to have additional and more detailed procedures which are suitable in Korea audit environment.

목차

1. 머리말

2. 감사기준서(SAS) 제16호 오류·부정의 적발에 관한 독립 감사인의 책임

3. 감사기준서 제17호 클라이언트에 의한 위법행위

4. 감사기준서 제53호 오류·부정의 적발과 보고에 관한 감사인의 책임

5. 감사기준서 제54호 클라이언트의 위법행위

6. 감사기준서(SAS) 제82호 재무제표감사에서 부정의 평가

7. 맺는말

Abstract