earticle

영어

This study reviews an overview of audit opinion and its changes over a 7 year of 1990 to 1996. Audit opinion is consist of unqualified opinion, qualified opinion, adverse opinion and disclaimer of opinion. The results show that unqualified opinion after 1990 year grow continuously. The percentage of non-unqualified audit opinion for external audit declined steadily over the past 7 years 1990 to 1996. And this phenomena may be attributed largely to the growth of proper accounting practice, and attributed to the mandatory audit-designating system. The mandatory audit-designating system was introduced in 1990 to enhance auditor independence and to protect the interested parties.