外部監査人의 職務權限과 責任에 관한 批判的 檢討

• 영문명: A Critical Review of Duty, Authority and Liability of the External Auditor
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 鄭埈雨(Joon-Woo Chung)
• 간행물 정보: 『비교사법』比較私法 제13권 제1호, 523~559쪽, 전체 37쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2006.03.01

영문 초록

  A stock company whose total values of assets as of the end of immediately preceding business year are not less than 7 billion won shall be subject to an accounting audit by an external auditor with respect to the financial statements, consolidated financial statements, combined financial statements by the Act on External Audit of Stock Companies. Such stock company shall select and appoint an external auditor within four months from the date of commencing each business year, such facts shall be reported to the ordinary shareholders’ meeting. A stock company subject to an external audit shall concurrently keep and publicly announce its financial statements, consolidated financial statements, combined financial statements, and the audit report of an external auditor, and the shareholders and creditors of the relevant stock company may make a perusal of the kept documents at any time during the business hours.
  An external auditor may, at any time, review or duplicate the accounting books and records of a company, the companies which have special relationship with the company as prescribed in the PD including without limitation holding of the stocks of the company in excess of certain ratio, and the affiliated companies, or request the submission of accounting materials, or investigate the business and asset status if specially necessary for performing its duties. And an external auditor shall prepare submit the audit report to a company(including statutory auditor or audit committee) within the period prescribed in the PD, and keep confidential any confidential information which was obtained in the course of performing the duties, if an external auditor finds in the course of an audit any wrongdoing or violation of the law, regulation or the article of incorporation by a director, the auditor shall notify it to the statutory auditor or the audit committee and report it to the shareholders’ meeting, and attend the meeting and render its opinion or answer the questions of shareholders upon request by a shareholders’ meeting.
  If an external auditor, however, causes any damage to a company due to negligence in carrying out its duties, the external auditor shall be liable for the damage against the company. In case of an external auditor in the form of an audit team, the CPAs involved in the audit of the company shall be jointly and severally liable for the damage. And if an external auditor causes any damage to a third party who utilizes the audit report, which omits to state important matters or makes a false statement, without knowledge thereof, the external auditor shall be liable for the damage against the third party.
  But there are many legal problems in the provisions on duties, authorities and liabilities of an external auditor under the Act on External Audit of Stock Companies. In this paper, thus, I investigated the legal problems of provisions on duties, authorities and liabilities of an external auditor and proposed the reform measures for settlement of such problems.

목차

Ⅰ. 序說
Ⅱ. 外部監査人의 職務權限과 그 問題點
Ⅲ. 外部監査人의 民事責任과 그 問題點
Ⅳ. 結論
[참고문헌]
【ABSTRACT】

키워드

비례책임제도 외부감사인 외부감사인의 직무권한 외부 감사인의 책임 회계감사 손해배상책임의 제한 Proportionate Liability External Auditor Duty of External Auditor Liability of External Auditor Accounts Aud iting Limitation of External Auditor" s Liability