ScholarWorks@숙명여자대학교

초록

This study examines the auditing in apartment housing and the review of the audit report over the past three years, and seeks to look for ways to improve the problems that have been revealed in the auditing in apartment housing. For the improvement of the auditing in apartment housing, the following five improvements are recommended. First, the purpose of the auditing in apartment housing should be expanded and re-established to settle the differences in expectation between apartment residents and auditors. Second, auditor appointment system should be supplemented by allowing local governments that manage and oversee apartments appoint auditors or introduce an “auditing public management system”. Third, the cap on the auditing acceptance should be introduced or the reporting system of the auditing acceptance should be strengthened in order to prevent poor auditing due to excessive acceptance of the auditing work. Fourth, an early auditing contract should be required so that auditors can carry out auditing work with sufficient preparation and planning. Fifth, it is most important that social level promotion, education and press reports be strengthened to raise the interest of apartment residents so that the need and effectiveness of auditing of apartment housing can be recognized. Through this study, we hope that the discussion on improving the auditing of apartment housing can be carried out more actively, and that our society will move toward a more transparent and healthy society.

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