국가재무제표 자산･부채 평가 오류사례 연구 및 감사원 결산검사의 의의

From FY 2011 to FY 2019, The BAI of Korea has conducted financial audits toward national government financial statements and have corrected many errors in relation to financial statements. There was little systemic study on analysis of errors of national government financial statements, and yet those were not about the errors themselves or only the study restricted to macroscopic aspect. To minimize the errors, it should be sorted by categories and analyzed specifically, so that the right solution just for the categorized error should be found. This study has categorized and analyzed the errors which are the most typical cases among the valuation of accrual assets and liabilities to ⓛthe error of revaluation of assets, ②the error of the allowance for accounts receivable, ③the error of acquisition, evaluation and disposition of investment securities, ④the error of BTO･BTL regarding social infrastructure, ⑤the error of non-exchange transaction liabilities, and each category has divided again to 1∼7 specific categories to suggest the solutions for specific categories to minimize the errors. The financial audit of BAI has significant meaning that paved the way to categorize the various errors of national government financial statements.