주기적 지정제 등 외부감사제도 개선과 감사품질

Recent major institutional reforms in the auditing market have brought about significant changes in the domestic accounting environment. The major institutional reforms are the periodic designation system, auditor registration system, and standard audit time. Specifically, the periodic designation system will have a significant impact on independence, and the auditor registration system and standard audit time will have a significant impact on qualification improvement. This study analyzed how the related systems such as the periodic designation system had an effect on the audit quality through a questionnaire survey of auditee and external auditor. As a result of the analysis, it was found that auditors recognized that the periodic designation system had a positive effect on the increase in the proportion of audit opinions other than appropriate opinions and the improvement of overall audit quality and earning quality. Also, in the case of auditors, it was found that the periodic designation system had a positive effect on predictability, indicating that there was a difference in the perception of the earning quality depending on the auditor and the auditee. In conclusion, this study suggests that there is a significant difference in the perception of system improvement that affects the improvement of audit quality depending on the auditor and the auditee