기업의 존속능력에 대한 감사

• 영문명: Auditing for an Entity's Continued Existence
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 안용근
• 간행물 정보: 『경상논집』경상논집 제11집 제2호, 139~158쪽, 전체 20쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1997.10.01

영문 초록

On December 1991, 'the concept of continuation of entity as a going concern' in the Statement on Auditing Standards No. 59(hereafter SAS No.59) published in U.S.A. was introduced to the Korean Auditing Standards. The American Institute of CPA's auditing standard board(ASB) issued SAS No.59 to better serve financial statement users by requring auditors to evaluate going concern in all audits and to include an explanatory paragraph in the audit report when substantial doubt exists about any entity's ability to stay in business. SAS No. 59 replaces SAS No. 34. This new SAS increases the auditor's responsibility and clarifies what cannot be expected of auditors. Auditing is a behavior that decides and gives opinion about whether it is ap-propriate to the consented standards. Therefore simply memorizing institutional aspects do not good to auditing practice. This paper focuses on the evolution process of auditing shown in SAS No. 34 and SAS No. 59 to broaden understanding of auditors and people who work in the field of auditing.

목차

1. 머릿말

2. 계속기업감사의 배경과 AICPA의 대처

3. 계속기업으로서 존속능력에 관한 감사인의 평가

4. SAS No. 59에 관련된 문제점

5. 맺는말

Abstract