주식회사 외부감사제도의 최근 동향에 관한 고찰

One of interesting and complex themes of company law is the so-called ‘external audit system’ as a component of the auditing system of corporation. Recently, the external audit system of Korean corporations has experienced some large-scale changes including some radical ones in the revisions of ‘the act of external audit of corporations’ and the rules for its implementation, so that it is expected to realize the function of the auditing system more efficiently. This paper deals with those recent changes within a year through those revisions from a critical point of view with focus on the improvements. Above all the independence of external audit should be kept better than before after the introduction of the measures. More concrete and practical rules with more sanctions can help improve the whole auditing system function better than before. However, we should wait to see how it works in reality.