1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

In accordance with Article 52 (1) of the Certified Public Accountant Act and Article 38 (2) of the Enforcement Decree of the Certified Public Accountant Act, the defendant is a person to whom the Financial Services Commission has entrusted some of the disciplinary duties against a certified public accountant (one

The Plaintiff is a certified public accountant responsible for the corporation B, and the corporation B concluded an audit contract with a separate agricultural cooperative, Ansan livestock industry cooperative (hereinafter “instant cooperative”) for the fiscal year 2012, and prepared an audit report after having the Plaintiff audit the instant cooperative (hereinafter “instant audit”) as a general certified public accountant.

Around May 2013, the Defendant: (a) as an auditor subject to review, conducted the review and verification of audit reports in the year 2012 with respect to a mutual financial institution that performed audit business by the accounting firm as a report subject to review; and (b) as a result, pointed out the following:

In relation to the verification of the existence of loan claims related to related audit procedures such as related accounts, 8 cases of loan claims are attached with a copy of a loan transaction agreement and an appraisal report, and the electronic data was selected and confirmed by selecting samples of each dry classification, and documents such as the details of loan claims by major trading places, the details of the selection of samples, the review details of loan agreement, etc. are insufficient. The credit business company's profits and losses are not prepared by preparing only the inventory assets account ledad Set and the detailed audit report, such as the due diligence and the analysis of the amount of the selected samples, unless the credit classification and the results of the examination of the loan agreement are recorded ( though the inventory of some items were indicated, the difference is not discovered, and the mutual painting between the results of the inspection and the final list of the last one on the last one on the book).