[AUD008] 감사인의 자격 요건

1. An Auditor's Qualifications

일반적으로 감사품질(Audit Quality)는 다음과 같이 정의된다.

 

Audit Quality= Detection Probability x Reporting Probability

→ Detection Probability: 회계감사를 수행하는 감사인이 훈련이 잘 되어 있고 Due professional Care의 자세를 가지고 회계감사를 수행하는 경우 Detection Probability가 상승

→ Independence가 유지되는 경우 Reporting Probability가 상승

 

(1) Training and Proficiency(=Competence)

▶ Detection Probability

① 회계감사는 adequate technical training and proficiency를 보유한 감사인에 의해 수행되어야 함

② Selfstudying

③ 현장실습(On the job training)

④ 교육 및 전문가적 경험

 

(2) Independence

Independence(독립성)은 2가지로 나뉨

① In mental attitude(정신적)

② In appearance(외관적)

 

(3) Due professional care

Auditor is required to critically review the judgment exercised by those assisting in the audit at every level of supervision

 

(출처: Auditing and Attestation 14th, 권오상)