국제회계기준 도입에 따른 연금회계 관련 감사위험 증가와 감사절차에 관한 사례연구

This article is a case study on the audit risk augmented and related audit procedures when the external auditor audits the accounting and disclosure for the post-employment benefits as reported on the financial statements. Accounting for the post-employment benefits requires a reasonable estimation of post-employment benefit obligation, and this necessitates an outside expert and tries to minimize the audit risk by establishing new audit procedures in this area. In this circumstantial change, we examined variabilities of various actuarial assumptions related to pension accounting and the audit risk resulting from the firm's incentive to understate its liabilities. We also examined the actual cases for the audit procedures to minimize such audit risk and the importance of the cooperative work between the auditor and the outside actuary, which is deemed very important in such audit procedures. In this process, wes paper used the cases for the firms that early adopted K-IFRS in 2009 and the audit work-papers. This case study strongly suggests that, in order to enhance the accuracy of accounting information for IFRS-applied post- employment benefit and to reduce the augmented audit risk in this field, the auditor should improve the conventional audit procedures and apply new audit procedures and techniques, and should revalue the need for and the impotance of active and prudent use of competent actuaries.