정부부문 발생주의결산감사 어디로 가야하나? K부 결산서에 대한 감사사례를 중심으로

This study analyzes the systems and practices of the audit for government accounts from the point of view of participant observer. Recently, many efforts have been made in academic and practice to set up a government accounting system. Auditing plays an important role in the reporting of reliable financial information to the stakeholder. Few studies, however, have looked on the view of participant observers to investigate the audit trail related to the government auditing process. This study is intended to contribute to the improvement of the Government sector's accounting audit system through case studies. For this, we compare the Government Audit Standards in Korea with those of overseas government audit standards. Also, we investigate the current status of the government audit and propose the direction for improvement by trail the government audit process from the point of view of participant observer. The audit standards are the same as maps and compasses for auditors. The study suggests that government audit standards need to be redefined in order for the accrual accounting audit. Creating an effective audit standard, however, is not a sufficient condition for audit success. Eventually, it will have to break away from an transaction-based audit approach to risk-based audit approach based on an audit risk assessment.