監事는 會計監査를 하지 않는다 - 상법 회계관련 규정의 규범성에 대한 斷想 - (Auditors do not perform accounting audit – A reflection on the normativity of accounting clauses in the Commercial Code)

서지정보

· 발행기관 : 한국상사법학회
· 수록지 정보 : 상사법연구 / 33권 / 3호 / 9 ~ 41페이지
· 저자명 : 오수근

초록

The accounting clauses of the Commercial Code(“the Code’) had been amended three times since its enactment in 1962. The amendments have focused on narrowing gaps between accounting clauses and accounting practices. More important task than such synchronization would be to revive the normativity of accounting clauses. The author suggests how to make accounting clauses workable and applicable in accounting practices pointing out some clauses which might not be working as a norm in practice.
There are two clauses of which normativity is doubted. The one is a clause that the auditors shall perform accounting audit in practice. The other is one that the merchants, to which the Code applies, shall prepare accounting records as required by the Code. Auditors appointed by the Code usually are not competent for accounting audit. Independent auditors under the Act of External Audit of Stock Companies have played professional roles in accounting audit. It should be examined whether the merchants prepare accounting records in practice.
It is doubtful why the phrase of ‘generally fair and legitimate accounting practices’ are repeated three time in the Code. As the presidential implementation order of the Code lists three accounting standards, it is not certain whether the phrase has any meaning in establishing any accounting standards. It is also controversial that the Code uses terminologies, including commercial books, accounting books, balance sheet and reserve funds, which have not been used in accounting practices without any explanation.

영어초록

The accounting clauses of the Commercial Code(“the Code’) had been amended three times since its enactment in 1962. The amendments have focused on narrowing gaps between accounting clauses and accounting practices. More important task than such synchronization would be to revive the normativity of accounting clauses. The author suggests how to make accounting clauses workable and applicable in accounting practices pointing out some clauses which might not be working as a norm in practice.
There are two clauses of which normativity is doubted. The one is a clause that the auditors shall perform accounting audit in practice. The other is one that the merchants, to which the Code applies, shall prepare accounting records as required by the Code. Auditors appointed by the Code usually are not competent for accounting audit. Independent auditors under the Act of External Audit of Stock Companies have played professional roles in accounting audit. It should be examined whether the merchants prepare accounting records in practice.
It is doubtful why the phrase of ‘generally fair and legitimate accounting practices’ are repeated three time in the Code. As the presidential implementation order of the Code lists three accounting standards, it is not certain whether the phrase has any meaning in establishing any accounting standards. It is also controversial that the Code uses terminologies, including commercial books, accounting books, balance sheet and reserve funds, which have not been used in accounting practices without any explanation.

참고자료

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