상장회사 감사인 등록제의 해외사례 비교연구

[Purpose] This study analyzed overseas cases of major countries regarding the auditor registration system of listed companies. In addition, this study seeks effective measures for improvements of the auditor registration system and procedure for examination. [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, with a total of 234 respondents and 8 interviewees, there were differences in recognitions according to the size of audit firm concerning most auditor registration criteria. Especially, concerning criteria for the number of CPAs(more than 40 persons in local accounting firms), it was found that consistency and linkage in the system are urgently needed for the following areas：integrated business management system construction, audit personnel’s performance assessment criteria, auditors’ improvement requirements for the present registration system. From this, we infer that it is necessary to consider the difference in the opinion of each auditor group and due process for registration criteria. [Policy Implications] This study has contributed to the field concerned in that it proposed the difference in the recognition of relative validity among various stakeholders concerned with auditor registration system criteria related to audit quality. Also it is necessary to consider the neutral and transparent registration committee and appeal procedure for disapproval. In addition, this study proposed the associate registered audit firms that have specific plans to form audit engagements with a listed company or aim to form future audit engagements with listed companies.