공동주택 회계감사시장의 문제점과 회계감사품질 개선을 위한 ‘거래품질통합관리제’의 필요성

This study examines the problems of the apartment housing auditing market and suggests a transaction quality integrated management system as a system for securing audit quality of apartment housing auditing. The apartment housing occupies more than 76% of the residential type in Korea as of the end of 2018. It is a public space where many residents share a common area, It is also an area of ​ ​ private autonomy that is managed and operated by residents themselves. In order to secure transparency in the management of apartment complexes, mandatory accounting auditing was re-implemented from 2016. Since the external audit of the apartment has become mandatory, the recent situation of the apartment auditing market has been worried about the audit quality due to the market failure from the concentration of some auditors, abnormal price contract, and impossible audit hour. Therefore, this study examines the real condition of the apartment audit market and suggests the Transaction-Quality-Integrated Management System for resolving the information asymmetry between the auditor and the auditee, which is the cause of the problem of the apartment house audit market.