감사인의 관점에서 고찰한 감사품질제고 방안

[Purpose] The purpose of this study is to understand the audit quality promotion strategies from the viewpoint of auditor. In this study, we explored the meaning, contents and enhancement methods of audit quality from the viewpoint of auditor who is a producer of audit service. [Methodology]This study surveyed auditors and conducted in－depth interviews with accounting firm representatives or quality control representatives by type of accounting firm. [Findings]As a result of this study, audit hours calculated by weighted average of career, turnover of CPAs in accounting firm, and continuity of audit team were important indicators of audit quality. [PolicyImplications]In order to improve audit quality, internal quality control and independence policy of accounting firm, compensation system and career management policy in accounting firm are important. There is a difference in recognition of audit quality determinants between large accounting firms and small/medium－sized sized accounting firms. Therefore, the audit quality enhancement method and promotion strategies considering such differences are required.