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A Study on An Improvement Scheme of the External Auditing System by Enforcing K-IFRS

  • Journal of The Korea Society of Computer and Information
  • Abbr : JKSCI
  • 2014, 19(12), pp.339-348
  • Publisher : The Korean Society Of Computer And Information
  • Research Area : Engineering > Computer Science

Rack-In Choi 1

1성결대학교

Accredited

ABSTRACT

This study searches an improvement scheme of auditing on international financial environment sinceenforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility inexternal audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are:First, the guarantee of the auditor’s qualities of duties and talents about the lack of accountability andawareness and independence of auditor are needed. Secondly, the free acceptance or certified publicaccountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor’s remuneration should be increased. Fifth, the auditor’s shares shall be limited. Sixth, theexternal audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation forthe time being limited to increase our competitiveness.

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