Publication of the Audit Committee Handbook

Publication of the Audit Committee Handbook

The book is a compilation of essential information, from a practical and legal perspective, for the establishment and operation of audit committees. Especially, there is comparative analysis of foreign cases from developed countries which will provide future guidance for domestic audit committees.


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  • The book aims to enhance basic understanding, through practical tips, related to the roles and operation of an audit committee as well as providing theoretical knowledge regarding the audit committee system.  
  • The contents include the regulatory landscape on ‘audit committee’ and ‘auditor’ system in Korea, the establishment and operation of audit committees in developed countries, composition of the committee, roles and responsibilities of committee, qualifications of audit committee members, and guidelines on everyday operation of the committee.

© 2017 Samjong KPMG Accounting Corp., the Korea member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative(“KPMG International”), a Swiss entity. All rights reserved.

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