株式會社의 監査制度에 관한 法的 硏究

Abstract

A corporation is as the representative one of company on property which is made by capital combination and the main constituent of current complex economy activity, a form of an enterprise which plays on important role leading national economy. Supervision of corporation is carried out by auditor, bodirectors, shareholders and investigators, according to the Co Code. Audit committee system supervise companies which they can be changed clear management to the unclear management. Korea Audit committee have outside director which supervise the management of business employee by insider company system and board of directors. In addition it have Audit committee system that organised board of directors constitutent which introduce revision commercial law in 1999 and rules audit committee system not board of directors constitutent but independent superintendence organ. Accordingly the monograph look at principle nations of enterprise government on structure to solve Korea enterprise management of clarity problems. Futhermore, it present the direction of improvement about Audit committee system especially focus on studying Audit committee system to establish enterprise management of clarity. Audit system and audit committee system, each one of them has merits & demerits. So, it is difficult to conclude which system is better than other. I think it needs the widely study and continuous discussion for better the audit system in Korea and I sincerely expect that the discussion mentioned above will serve as ㅁ good reference for Korean corporation audit system to have realistic effectiveness and propriety and to be a cornerstone in foundation of national development and an enterprise growth. The structure of this paper, we look into the an instance legislation of every country with the first chapter and the second chapter, and find out Audit committee system under the law in third chapter, in the fourth chapter we look into all of problem of Audit committee system and find out the improvement plan with the problem of incorporate, the last, we do the review to be the generalization in the fifth chapter conclusion.