출자⋅출연기관 외부회계감사의 필요성 및 감사범위 결정에 대한 연구

In consideration of the publicity of the government funded agency, the need for external accounting audit was raised in order to increase the accounting transparency of the institution. Research on the need for external audit by government funded agency was reviewed from the perspective of accounting transparency and consignment responsibility along with external audit standards under related laws of current government funded agency. Comparative analysis of domestic non-profit audit standards and overseas non-profit corporations was performed. Utilizing 2014-2017 financial data (local finance 365), simulation results based on assets, revenues, liabilities, and number of employees (Institutions that do not fall under 3 or more of ‘assets less than 12 billion’, ‘profits less than 5 billion’, ‘debts less than 7 billion’, and ‘fewer than 50 employees‘) show that about 39% of institutions were selected according to the proposals that are subject to mandatory external accounting audit. It can be expected that social costs will rather decrease by increasing accounting transparency and the possibility of preventing corruption and corruption by expanding the scope of the external audit obligations of government funded agency. It was confirmed that it is not desirable to allow the issue of accounting transparency to be dismissed simply because of its small size, and it was also confirmed that the expansion of the scope of external accounting audits by government funded agency was a task that should not be delayed any longer.