pair_id string | label int64 | pair_type string | pair_subtype string | a_doc_id string | a_snippet_id int64 | a_text_type string | a_text string | b_doc_id string | b_snippet_id int64 | b_text_type string | b_text string | a_metadata unknown | b_metadata unknown |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
pos-400 | 1 | positive | translation_chunk_internal | 167 | 0 | translation_chunk | Meanwhile, in addition to strengthening the certification level of the internal accounting management system, | 167 | 2 | translation_chunk | reflected in the research model because it showed a statistically similar effect to the year dummy variable. | {} | {} |
pos-401 | 1 | positive | translation_chunk_internal | 167 | 1 | translation_chunk | the standard audit time system is also expected to affect audit time and remuneration, but it was not | 167 | 2 | translation_chunk | reflected in the research model because it showed a statistically similar effect to the year dummy variable. | {} | {} |
pos-402 | 1 | positive | sentence_translation | 168 | null | sentence | 회귀모형에 사용된 모든 변수들은 Appendix에서 자세히 설명하고 있다. | 168 | null | translation | All variables used in the regression model are described in detail in the Appendix. | {} | {} |
pos-403 | 1 | positive | sentence_translation | 169 | null | sentence | 약관규제법상의 약관이 되기 위해서는 ① 여러 명의 상대방과의 계약을 체결하기 위하여 ② 사전에 작성된 ③ 계약내용일 것을 요한다. | 169 | null | translation | To become a term and condition under the Terms and Conditions Regulation Act, it must be ① to conclude a contract with multiple parties, ② written in advance, and ③ be the contents of the contract. | {} | {} |
pos-404 | 1 | positive | translation_chunk_internal | 169 | 0 | translation_chunk | To become a term and condition under the Terms and Conditions Regulation Act, it must be ① to | 169 | 1 | translation_chunk | conclude a contract with multiple parties, ② written in advance, and ③ be the contents of the contract. | {} | {} |
pos-405 | 1 | positive | sentence_chunk_internal | 170 | 0 | sentence_chunk | 약관의 개념 약관규제법은 약관을 “그 명칭이나 형태 또는 범위에 상관없이 계약의 한쪽 당사자 가 | 170 | 1 | sentence_chunk | 여러 명의 상대방과 계약을 체결하기 위하여 일정한 형식으로 미리 마련한 계약의 내용”이라고 정의한다. | {} | {} |
pos-406 | 1 | positive | sentence_translation | 170 | null | sentence | 약관의 개념 약관규제법은 약관을 “그 명칭이나 형태 또는 범위에 상관없이 계약의 한쪽 당사자 가 여러 명의 상대방과 계약을 체결하기 위하여 일정한 형식으로 미리 마련한 계약의 내용”이라고 정의한다. | 170 | null | translation | Concept of Terms and Conditions: The Terms and Conditions Regulation Act defines terms and conditions as "the content of a contract prepared in advance in a certain format by one party, regardless of its name, form, or scope, for the purpose of entering into a contract with multiple other parties." | {} | {} |
pos-407 | 1 | positive | translation_chunk_internal | 170 | 0 | translation_chunk | Concept of Terms and Conditions: The Terms and Conditions Regulation Act defines terms and conditions as "the content of a contract prepared in advance | 170 | 1 | translation_chunk | in a certain format by one party, regardless of its name, form, or scope, for the purpose of entering into a contract with multiple other parties." | {} | {} |
pos-408 | 1 | positive | sentence_translation | 171 | null | sentence | 우선 약관규제법상의 약관이 되기 위해서는 제2조 제1호가 명시하듯이 그 명칭은 중요하지 않다. | 171 | null | translation | First of all, to become a term and condition under the Terms and Conditions Regulation Act, the name is not important as specified in Article 2, Subparagraph 1. | {} | {} |
pos-409 | 1 | positive | translation_chunk_internal | 171 | 0 | translation_chunk | First of all, to become a term and condition under the Terms and Conditions | 171 | 1 | translation_chunk | Regulation Act, the name is not important as specified in Article 2, Subparagraph 1. | {} | {} |
pos-410 | 1 | positive | sentence_chunk_internal | 172 | 0 | sentence_chunk | 신외감법으로 도입된 감사선임기한 단축, 표준감사시간제도 내부회계관리제도의 효과를 고려한 추가분석에서, 이러한 제도들이 도입된 | 172 | 1 | sentence_chunk | 2019년은 감사의견구매목적의 감사 인 변경을 억제하는 효과가 나타났으나 2020년은 차별적 효과가 확인되지 않았다. | {} | {} |
pos-411 | 1 | positive | sentence_translation | 172 | null | sentence | 신외감법으로 도입된 감사선임기한 단축, 표준감사시간제도 내부회계관리제도의 효과를 고려한 추가분석에서, 이러한 제도들이 도입된 2019년은 감사의견구매목적의 감사 인 변경을 억제하는 효과가 나타났으나 2020년은 차별적 효과가 확인되지 않았다. | 172 | null | translation | In the additional analysis considering the reduction of the audit appointment period introduced by the New External Audit Act and the effects of the internal accounting management system of the standard audit time system, the introduction of these systems in 2019 had the effect of suppressing the change of auditors for... | {} | {} |
pos-412 | 1 | positive | translation_chunk_internal | 172 | 0 | translation_chunk | In the additional analysis considering the reduction of the audit appointment period introduced by the New External Audit Act and the | 172 | 1 | translation_chunk | effects of the internal accounting management system of the standard audit time system, the introduction of these systems in 2019 had the | {} | {} |
pos-413 | 1 | positive | translation_chunk_internal | 172 | 0 | translation_chunk | In the additional analysis considering the reduction of the audit appointment period introduced by the New External Audit Act and the | 172 | 2 | translation_chunk | effect of suppressing the change of auditors for the purpose of purchasing audit opinions, but no differential effect was confirmed in 2020. | {} | {} |
pos-414 | 1 | positive | translation_chunk_internal | 172 | 1 | translation_chunk | effects of the internal accounting management system of the standard audit time system, the introduction of these systems in 2019 had the | 172 | 2 | translation_chunk | effect of suppressing the change of auditors for the purpose of purchasing audit opinions, but no differential effect was confirmed in 2020. | {} | {} |
pos-415 | 1 | positive | sentence_translation | 173 | null | sentence | 주기적 지정제 도입 예측기간 감사의견구매 목적의 감사인 변경은 증가하였다. | 173 | null | translation | During the forecast period with the introduction of the periodic designation system, changes in auditors for the purpose of purchasing an audit opinion increased. | {} | {} |
pos-416 | 1 | positive | translation_chunk_internal | 173 | 0 | translation_chunk | During the forecast period with the introduction of the periodic designation system, | 173 | 1 | translation_chunk | changes in auditors for the purpose of purchasing an audit opinion increased. | {} | {} |
pos-417 | 1 | positive | sentence_translation | 174 | null | sentence | 주기적 지정제 도입 이후 현 감사인과 후임 감사인의 비적정의견 확률차이는 감소하였다. | 174 | null | translation | After the introduction of the periodic designation system, the difference in probability of an unqualified opinion between the current auditor and the successor auditor decreased. | {} | {} |
pos-418 | 1 | positive | translation_chunk_internal | 174 | 0 | translation_chunk | After the introduction of the periodic designation system, the difference in probability | 174 | 1 | translation_chunk | of an unqualified opinion between the current auditor and the successor auditor decreased. | {} | {} |
pos-419 | 1 | positive | sentence_translation | 175 | null | sentence | 2005년도 자금세정방지업무에 관한 연차보고서 | 175 | null | translation | Annual report on anti-money taxation work in 2005 | {} | {} |
pos-420 | 1 | positive | sentence_translation | 176 | null | sentence | 자금세탁방지 관련 법률 해설 및 사례 | 176 | null | translation | Explanations and examples of laws related to anti-money laundering | {} | {} |
pos-421 | 1 | positive | sentence_translation | 177 | null | sentence | 자금세탁에 관한 한⋅중⋅일 형사사법적 연구 | 177 | null | translation | Korean, Chinese and Japanese criminal justice research on money laundering | {} | {} |
pos-422 | 1 | positive | sentence_translation | 178 | null | sentence | 자금세탁의 형법적 규제에 관한 문제점과 전망 | 178 | null | translation | Problems and prospects regarding criminal regulation of money laundering | {} | {} |
pos-423 | 1 | positive | sentence_translation | 179 | null | sentence | 자금세탁죄의 개정방향 : 초국가적 조직범죄집단과 관련하여 | 179 | null | translation | Direction of revision of money laundering crime: In relation to transnational organized crime groups | {} | {} |
pos-424 | 1 | positive | sentence_chunk_internal | 180 | 0 | sentence_chunk | 관심변수인 내부감사부서 보유유무의 평균은 0.3705로 대상기업 중 | 180 | 1 | sentence_chunk | 내부감사부서가 존재하는 기업은 약 40%를 차지하고 있는 것으로 확인되었다. | {} | {} |
pos-425 | 1 | positive | sentence_translation | 180 | null | sentence | 관심변수인 내부감사부서 보유유무의 평균은 0.3705로 대상기업 중 내부감사부서가 존재하는 기업은 약 40%를 차지하고 있는 것으로 확인되었다. | 180 | null | translation | It was confirmed that approximately 40% of the target companies have internal audit departments, as the average for the variable of interest, the presence of an internal audit department, was 0.3705. | {} | {} |
pos-426 | 1 | positive | translation_chunk_internal | 180 | 0 | translation_chunk | It was confirmed that approximately 40% of the target companies have internal audit departments, as | 180 | 1 | translation_chunk | the average for the variable of interest, the presence of an internal audit department, was 0.3705. | {} | {} |
pos-427 | 1 | positive | sentence_translation | 181 | null | sentence | 기술통계량 및 상관관계 <표 2>에서는 회귀모형에 포함된 변수에 대한 기술통계를 보여주고 있다. | 181 | null | translation | Descriptive Statistics and Correlation <Table 2> display the descriptive statistics for the variables included in the regression model. | {} | {} |
pos-428 | 1 | positive | sentence_translation | 182 | null | sentence | 패널 B에서는 내부감사부서가 존재하는 기업을 대상으로 내부감사부서의 특성변수, 종속변수 및 통제변수에 대한 정보를 제공하고 있다. | 182 | null | translation | Panel B provides information on the characteristics, dependent variables, and control variables of the internal audit department for companies that have an internal audit department. | {} | {} |
pos-429 | 1 | positive | translation_chunk_internal | 182 | 0 | translation_chunk | Panel B provides information on the characteristics, dependent variables, and control variables | 182 | 1 | translation_chunk | of the internal audit department for companies that have an internal audit department. | {} | {} |
pos-430 | 1 | positive | sentence_translation | 183 | null | sentence | 이는 금융감독원이 주기 적 지정 감사 대상 기업의 규모 등을 사전에 발표하였기 때문이다. | 183 | null | translation | This is because the Financial Supervisory Service announced in advance the size and other criteria of companies subject to periodic audit appointments. | {} | {} |
pos-431 | 1 | positive | sentence_chunk_internal | 184 | 0 | sentence_chunk | 이에 본 연구는 주기적 감사인 지정제도가 시행되 기 이전 기존 감사인이 | 184 | 1 | sentence_chunk | 감사실패 가능성에 대한 사전적 대응을 재무제표의 보수성을 통해 살 펴보고자 한다. | {} | {} |
pos-432 | 1 | positive | sentence_translation | 184 | null | sentence | 이에 본 연구는 주기적 감사인 지정제도가 시행되 기 이전 기존 감사인이 감사실패 가능성에 대한 사전적 대응을 재무제표의 보수성을 통해 살 펴보고자 한다. | 184 | null | translation | Accordingly, this study aims to examine the possibility of audit failure by existing auditors through the conservatism of the financial statements before the periodic auditor designation system is implemented. | {} | {} |
pos-433 | 1 | positive | translation_chunk_internal | 184 | 0 | translation_chunk | Accordingly, this study aims to examine the possibility of audit failure by existing auditors through the | 184 | 1 | translation_chunk | conservatism of the financial statements before the periodic auditor designation system is implemented. | {} | {} |
pos-434 | 1 | positive | sentence_chunk_internal | 185 | 0 | sentence_chunk | 특히 동일 사안에 대해서도 감사인에 따 라 해석을 달리할 여지가 있으므로 기존 감사인들은 | 185 | 1 | sentence_chunk | 감사인 지정 이후 발생할 수 있는 감사의 견 불일치에 대해 주의를 기울일 수밖에 없다. | {} | {} |
pos-435 | 1 | positive | sentence_translation | 185 | null | sentence | 특히 동일 사안에 대해서도 감사인에 따 라 해석을 달리할 여지가 있으므로 기존 감사인들은 감사인 지정 이후 발생할 수 있는 감사의 견 불일치에 대해 주의를 기울일 수밖에 없다. | 185 | null | translation | In particular, as there is room for different interpretations of the same matter depending on the auditor, existing auditors have no choice but to pay attention to disagreements in audit opinions that may occur after the designation of an auditor. | {} | {} |
pos-436 | 1 | positive | translation_chunk_internal | 185 | 0 | translation_chunk | In particular, as there is room for different interpretations of the same matter depending on the auditor, existing auditors | 185 | 1 | translation_chunk | have no choice but to pay attention to disagreements in audit opinions that may occur after the designation of an auditor. | {} | {} |
pos-437 | 1 | positive | sentence_chunk_internal | 186 | 0 | sentence_chunk | 신외감법은 주기적 지정제외에 감사선임기한 단축, 내부회계관리제도 감사의무화, | 186 | 1 | sentence_chunk | 표준감사시간 그리고 상장법인 등록제도 같이 여러 가지 회계투명성 개선 안이 포함되어 있다. | {} | {} |
pos-438 | 1 | positive | sentence_translation | 186 | null | sentence | 신외감법은 주기적 지정제외에 감사선임기한 단축, 내부회계관리제도 감사의무화, 표준감사시간 그리고 상장법인 등록제도 같이 여러 가지 회계투명성 개선 안이 포함되어 있다. | 186 | null | translation | The New External Audit Act includes several measures to improve accounting transparency, such as excluding periodic designation, shortening the auditor appointment period, mandatory auditing of the internal accounting management system, standard audit hours, and a listed corporation registration system. | {} | {} |
pos-439 | 1 | positive | translation_chunk_internal | 186 | 0 | translation_chunk | The New External Audit Act includes several measures to improve accounting transparency, such as excluding periodic designation, shortening the auditor | 186 | 1 | translation_chunk | appointment period, mandatory auditing of the internal accounting management system, standard audit hours, and a listed corporation registration system. | {} | {} |
pos-440 | 1 | positive | sentence_translation | 187 | null | sentence | 질을 향상시켜 회계투명성을 개선시키고 있다는 제도의 긍정적 측면을 강조하게 되어 시의적 절하다. | 187 | null | translation | It is timely to emphasize the positive aspects of the system, which improves accounting transparency by improving quality. | {} | {} |
pos-441 | 1 | positive | sentence_translation | 188 | null | sentence | 추가분석에서 감사선임기한의 단축, 내부회계관리제도 감사의무화, 표준감사시간의 영향을 구별하였으나 상장법인 등록제도는 고려하지 못하였다. | 188 | null | translation | In additional analysis, the effects of shortening the auditor appointment period, mandatory internal accounting management system audit, and standard audit time were distinguished, but the listed corporation registration system was not considered. | {} | {} |
pos-442 | 1 | positive | translation_chunk_internal | 188 | 0 | translation_chunk | In additional analysis, the effects of shortening the auditor appointment period, mandatory internal accounting management | 188 | 1 | translation_chunk | system audit, and standard audit time were distinguished, but the listed corporation registration system was not considered. | {} | {} |
pos-443 | 1 | positive | sentence_translation | 189 | null | sentence | 조직범죄의 규제에 관한 고찰 | 189 | null | translation | Considerations on the regulation of organized crime | {} | {} |
pos-444 | 1 | positive | sentence_chunk_internal | 190 | 0 | sentence_chunk | 가설 1과 비교하면, 외부감사인의 내부감사의존도에 내부감사부서의 단순보유여부 | 190 | 1 | sentence_chunk | 보다는 내부감사부서의 특성이 크게 작용하고 있음을 확인할 수 있다. | {} | {} |
pos-445 | 1 | positive | sentence_translation | 190 | null | sentence | 가설 1과 비교하면, 외부감사인의 내부감사의존도에 내부감사부서의 단순보유여부 보다는 내부감사부서의 특성이 크게 작용하고 있음을 확인할 수 있다. | 190 | null | translation | Compared to Hypothesis 1, it can be confirmed that the characteristics of the internal audit department have a greater influence on the dependence of external auditors on internal audit than simply whether or not the department has an internal audit department. | {} | {} |
pos-446 | 1 | positive | translation_chunk_internal | 190 | 0 | translation_chunk | Compared to Hypothesis 1, it can be confirmed that the characteristics of the internal audit department have a greater influence | 190 | 1 | translation_chunk | on the dependence of external auditors on internal audit than simply whether or not the department has an internal audit department. | {} | {} |
pos-447 | 1 | positive | sentence_chunk_internal | 191 | 0 | sentence_chunk | 국내 기업지배구조 원 감사위원회 모범규준에서도 내부감사부서장을 임원으로 하고 감사위원회에서 | 191 | 1 | sentence_chunk | 부서장 임면 및 부서 활동 등에 대한 효과적인 감독 을 수행하도록 권고하고 있다. | {} | {} |
pos-448 | 1 | positive | sentence_translation | 191 | null | sentence | 국내 기업지배구조 원 감사위원회 모범규준에서도 내부감사부서장을 임원으로 하고 감사위원회에서 부서장 임면 및 부서 활동 등에 대한 효과적인 감독 을 수행하도록 권고하고 있다. | 191 | null | translation | The Korea Corporate Governance Institute's Audit Committee Model Code also recommends that the head of the internal audit department be an executive and that the audit committee conduct effective supervision of the appointment and dismissal of the department head and department activities. | {} | {} |
pos-449 | 1 | positive | translation_chunk_internal | 191 | 0 | translation_chunk | The Korea Corporate Governance Institute's Audit Committee Model Code also recommends that the head of the internal audit department be an executive | 191 | 1 | translation_chunk | and that the audit committee conduct effective supervision of the appointment and dismissal of the department head and department activities. | {} | {} |
pos-450 | 1 | positive | sentence_chunk_internal | 192 | 0 | sentence_chunk | 그 결과 내부감사부서 의 규모 및 부서인원의 평균근속연수에 대해서는 외부감사시간, 보수와 대체적으로 | 192 | 1 | sentence_chunk | 통계적인 음의 상관관계를 보였으나 부서의 독립성에 대해서는 유의적인 결과를 나타나지 않았다. | {} | {} |
pos-451 | 1 | positive | sentence_translation | 192 | null | sentence | 그 결과 내부감사부서 의 규모 및 부서인원의 평균근속연수에 대해서는 외부감사시간, 보수와 대체적으로 통계적인 음의 상관관계를 보였으나 부서의 독립성에 대해서는 유의적인 결과를 나타나지 않았다. | 192 | null | translation | As a result, the size of the internal audit department and the average years of service of department personnel showed a generally negative statistical correlation with external audit hours and compensation, but no significant results were found regarding the independence of the department. | {} | {} |
pos-452 | 1 | positive | translation_chunk_internal | 192 | 0 | translation_chunk | As a result, the size of the internal audit department and the average years of service of department personnel showed a generally negative statistical | 192 | 1 | translation_chunk | correlation with external audit hours and compensation, but no significant results were found regarding the independence of the department. | {} | {} |
pos-453 | 1 | positive | sentence_chunk_internal | 193 | 0 | sentence_chunk | 내부감사부서의 세부적인 특성 별로 외부감사노력에 어떠한 영향을 미치는지를 살펴보기 위해 내부감사부서의 특성을 각각 부서 규모, | 193 | 1 | sentence_chunk | 부서인원의 평균근속연수, 경영진으로부터의 부서 업무를 보다 자유롭게 수행할 수 있는 능력으로 구분하여 추가분석을 실시하였다. | {} | {} |
pos-454 | 1 | positive | sentence_translation | 193 | null | sentence | 내부감사부서의 세부적인 특성 별로 외부감사노력에 어떠한 영향을 미치는지를 살펴보기 위해 내부감사부서의 특성을 각각 부서 규모, 부서인원의 평균근속연수, 경영진으로부터의 부서 업무를 보다 자유롭게 수행할 수 있는 능력으로 구분하여 추가분석을 실시하였다. | 193 | null | translation | In order to examine the impact of the internal audit department's detailed characteristics on external audit efforts, further analysis was conducted by dividing the characteristics of the internal audit department into department size, average tenure of department personnel, and the ability to perform department tasks ... | {} | {} |
pos-455 | 1 | positive | translation_chunk_internal | 193 | 0 | translation_chunk | In order to examine the impact of the internal audit department's detailed characteristics on external audit efforts, | 193 | 1 | translation_chunk | further analysis was conducted by dividing the characteristics of the internal audit department into department size, | {} | {} |
pos-456 | 1 | positive | translation_chunk_internal | 193 | 0 | translation_chunk | In order to examine the impact of the internal audit department's detailed characteristics on external audit efforts, | 193 | 2 | translation_chunk | average tenure of department personnel, and the ability to perform department tasks more freely from the management. | {} | {} |
pos-457 | 1 | positive | translation_chunk_internal | 193 | 1 | translation_chunk | further analysis was conducted by dividing the characteristics of the internal audit department into department size, | 193 | 2 | translation_chunk | average tenure of department personnel, and the ability to perform department tasks more freely from the management. | {} | {} |
pos-458 | 1 | positive | sentence_translation | 194 | null | sentence | 내부감사부서의 특성이 우수할수록 외부감사인은 내부 감사의존도를 높이고 감사위험을 낮다고 평가하여 감사노력을 상대적으로 줄이게 된다는 것 이다. | 194 | null | translation | The better the characteristics of the internal audit department, the higher the external auditor's dependence on internal audit, the lower the audit risk, and the lower the audit effort. | {} | {} |
pos-459 | 1 | positive | translation_chunk_internal | 194 | 0 | translation_chunk | The better the characteristics of the internal audit department, the higher the external | 194 | 1 | translation_chunk | auditor's dependence on internal audit, the lower the audit risk, and the lower the audit effort. | {} | {} |
pos-460 | 1 | positive | sentence_chunk_internal | 195 | 0 | sentence_chunk | 먼저, 가설 2에서 언급한 내부감사부서의 특성과 관련된 변수과 관련하여 내부감사부서의 | 195 | 1 | sentence_chunk | 종합 특성의 경우 외부감사 시간, 보수에 통계 적으로 유의한 음의 관계를 보였다. | {} | {} |
pos-461 | 1 | positive | sentence_translation | 195 | null | sentence | 먼저, 가설 2에서 언급한 내부감사부서의 특성과 관련된 변수과 관련하여 내부감사부서의 종합 특성의 경우 외부감사 시간, 보수에 통계 적으로 유의한 음의 관계를 보였다. | 195 | null | translation | First, in relation to the variables related to the characteristics of the internal audit department mentioned in Hypothesis 2, the comprehensive characteristics of the internal audit department showed a statistically significant negative relationship with external audit time and compensation. | {} | {} |
pos-462 | 1 | positive | translation_chunk_internal | 195 | 0 | translation_chunk | First, in relation to the variables related to the characteristics of the internal audit department mentioned in Hypothesis 2, the comprehensive | 195 | 1 | translation_chunk | characteristics of the internal audit department showed a statistically significant negative relationship with external audit time and compensation. | {} | {} |
pos-463 | 1 | positive | sentence_chunk_internal | 196 | 0 | sentence_chunk | 이는 외부감사인이 내부감사의존도를 결정함에 있어 내부감사부서 독립성 이 크게 작용하지는 않으며, 내부감사부서가 | 196 | 1 | sentence_chunk | 기업 내부조직으로 운영되어 경영진의 간섭으로 부터 자율성을 보장받지 못한다는 한계로도 해석될 수 있다. | {} | {} |
pos-464 | 1 | positive | sentence_translation | 196 | null | sentence | 이는 외부감사인이 내부감사의존도를 결정함에 있어 내부감사부서 독립성 이 크게 작용하지는 않으며, 내부감사부서가 기업 내부조직으로 운영되어 경영진의 간섭으로 부터 자율성을 보장받지 못한다는 한계로도 해석될 수 있다. | 196 | null | translation | This can also be interpreted as a limitation that the independence of the internal audit department does not play a significant role in determining the degree of dependence of external auditors on internal audit, and that the internal audit department is operated as an internal organization of the company and is not gu... | {} | {} |
pos-465 | 1 | positive | translation_chunk_internal | 196 | 0 | translation_chunk | This can also be interpreted as a limitation that the independence of the internal audit department does not play a significant | 196 | 1 | translation_chunk | role in determining the degree of dependence of external auditors on internal audit, and that the internal audit | {} | {} |
pos-466 | 1 | positive | translation_chunk_internal | 196 | 0 | translation_chunk | This can also be interpreted as a limitation that the independence of the internal audit department does not play a significant | 196 | 2 | translation_chunk | department is operated as an internal organization of the company and is not guaranteed autonomy from management's interference. | {} | {} |
pos-467 | 1 | positive | translation_chunk_internal | 196 | 1 | translation_chunk | role in determining the degree of dependence of external auditors on internal audit, and that the internal audit | 196 | 2 | translation_chunk | department is operated as an internal organization of the company and is not guaranteed autonomy from management's interference. | {} | {} |
pos-468 | 1 | positive | sentence_translation | 197 | null | sentence | 즉, 내부감사부서의 특성과 외부감사노력 사이에는 대체적인 성격이 강하다고 할 수 있 다. | 197 | null | translation | In other words, it can be said that there is a strong general nature between the characteristics of the internal audit department and external audit efforts. | {} | {} |
pos-469 | 1 | positive | sentence_translation | 198 | null | sentence | 보다 직접적으로 규제자로부터 회계 법인이 징계를 당한 효과를 조사한 연구도 있다. | 198 | null | translation | There are also studies that have looked more directly at the effects of accounting firms being disciplined by regulators. | {} | {} |
pos-470 | 1 | positive | sentence_translation | 199 | null | sentence | 이들은 이 결과를 후임 감사인들이 피감기업이 Arthur Andersen과 관계가 있었다는 사실을 위험요인이라고 판단한다는 증거로 해석하였다. | 199 | null | translation | They interpreted this result as evidence that subsequent auditors judged the fact that the audited company had a relationship with Arthur Andersen to be a risk factor. | {} | {} |
pos-471 | 1 | positive | translation_chunk_internal | 199 | 0 | translation_chunk | They interpreted this result as evidence that subsequent auditors judged the fact | 199 | 1 | translation_chunk | that the audited company had a relationship with Arthur Andersen to be a risk factor. | {} | {} |
pos-472 | 1 | positive | sentence_translation | 200 | null | sentence | 제재를 통해 회계법인이 자구적 노력을 수행하도록 유도함으로써 감사품질 향상으로 이어지도록 정책적 판단을 내릴 수 있을 것이다. | 200 | null | translation | By encouraging audit firms to make self-rescue efforts through sanctions, policy decisions that will lead to improved audit quality can be made. | {} | {} |
pos-473 | 1 | positive | sentence_translation | 201 | null | sentence | 이러한 결과는 Lennox 이전의 선행연구에서와 같이 감사의견구매목적의 감사인 교체가 감사의견을 개선한다는 증거 를 제시하지 못하고 있다. | 201 | null | translation | These results do not provide evidence that auditor replacement for the purpose of purchasing an audit opinion improves the audit opinion, as in previous studies before Lennox. | {} | {} |
pos-474 | 1 | positive | translation_chunk_internal | 201 | 0 | translation_chunk | These results do not provide evidence that auditor replacement for the purpose of purchasing | 201 | 1 | translation_chunk | an audit opinion improves the audit opinion, as in previous studies before Lennox. | {} | {} |
pos-475 | 1 | positive | sentence_translation | 202 | null | sentence | 이러한 결과는 국내 상장기업들이 감사의견구매 목적의 감사인 교체를 하고 있다는 증거를 제시함으로써 선행연구의 결과와 일치한다. | 202 | null | translation | These results are consistent with the results of previous research by providing evidence that domestic listed companies are replacing auditors for the purpose of purchasing audit opinions. | {} | {} |
pos-476 | 1 | positive | translation_chunk_internal | 202 | 0 | translation_chunk | These results are consistent with the results of previous research by providing evidence that | 202 | 1 | translation_chunk | domestic listed companies are replacing auditors for the purpose of purchasing audit opinions. | {} | {} |
pos-477 | 1 | positive | sentence_translation | 203 | null | sentence | 총자산이익 률과 자기자본대비 시장가치가 낮을수록 비적정의견을 받는 경향이 있음을 확인 할 수 있다. | 203 | null | translation | It can be seen that the lower the return on total assets and market value relative to equity capital, the more likely it is to receive an unreasonable opinion. | {} | {} |
pos-478 | 1 | positive | sentence_translation | 204 | null | sentence | 이러한 결과는 자유수임 기간이 6년인 기업들 사이에는 계속감사기간에 따라 보수성에 유의한 차이가 보이지 않는 것을 의미한다. | 204 | null | translation | These results mean that there is no significant difference in conservatism depending on the continuous audit period among companies with a free commission period of six years. | {} | {} |
pos-479 | 1 | positive | translation_chunk_internal | 204 | 0 | translation_chunk | These results mean that there is no significant difference in conservatism depending on | 204 | 1 | translation_chunk | the continuous audit period among companies with a free commission period of six years. | {} | {} |
pos-480 | 1 | positive | sentence_chunk_internal | 205 | 0 | sentence_chunk | 이에 본 연구는 자유수임기간이 6년을 초과하지 않는 기업 중에서도 계속감사기간이 3년인 기업과 6년인 기업 | 205 | 1 | sentence_chunk | 간에 독립성에 차이가 존재하는지, 금융당국이 정한 자유수임 기간 6년이 적절한지를 추가적으로 분석하였다. | {} | {} |
pos-481 | 1 | positive | sentence_translation | 205 | null | sentence | 이에 본 연구는 자유수임기간이 6년을 초과하지 않는 기업 중에서도 계속감사기간이 3년인 기업과 6년인 기업 간에 독립성에 차이가 존재하는지, 금융당국이 정한 자유수임 기간 6년이 적절한지를 추가적으로 분석하였다. | 205 | null | translation | Accordingly, this study further analyzed whether there is a difference in independence between companies with a continuous audit period of three years and companies with a continuous audit period of six years among companies whose free term period does not exceed six years, and whether the six years of free term period... | {} | {} |
pos-482 | 1 | positive | translation_chunk_internal | 205 | 0 | translation_chunk | Accordingly, this study further analyzed whether there is a difference in independence between companies with a continuous | 205 | 1 | translation_chunk | audit period of three years and companies with a continuous audit period of six years among companies whose free term period | {} | {} |
pos-483 | 1 | positive | translation_chunk_internal | 205 | 0 | translation_chunk | Accordingly, this study further analyzed whether there is a difference in independence between companies with a continuous | 205 | 2 | translation_chunk | does not exceed six years, and whether the six years of free term period set by the financial authorities are appropriate. | {} | {} |
pos-484 | 1 | positive | translation_chunk_internal | 205 | 1 | translation_chunk | audit period of three years and companies with a continuous audit period of six years among companies whose free term period | 205 | 2 | translation_chunk | does not exceed six years, and whether the six years of free term period set by the financial authorities are appropriate. | {} | {} |
pos-485 | 1 | positive | sentence_chunk_internal | 206 | 0 | sentence_chunk | 4.2.2 단변량 분석 하여 이전 기간과 이후 기간으로 구분하여 현 감사인과 후임 감사인의 | 206 | 1 | sentence_chunk | 비적정의견의 사전적 확률차이를 모수 및 비모수적 분석방법을 이용하여 검정한 결과를 제시한다. | {} | {} |
pos-486 | 1 | positive | sentence_translation | 206 | null | sentence | 4.2.2 단변량 분석 하여 이전 기간과 이후 기간으로 구분하여 현 감사인과 후임 감사인의 비적정의견의 사전적 확률차이를 모수 및 비모수적 분석방법을 이용하여 검정한 결과를 제시한다. | 206 | null | translation | 4.2.2 The results of the test, which used both parametric and nonparametric analysis methods, present the preliminary probability difference between the ineligible opinions of the current auditor and the successor auditor, based on a univariate analysis that divided the data into the previous and subsequent periods. | {} | {} |
pos-487 | 1 | positive | translation_chunk_internal | 206 | 0 | translation_chunk | 4.2.2 The results of the test, which used both parametric and nonparametric analysis methods, present the preliminary probability difference between the | 206 | 1 | translation_chunk | ineligible opinions of the current auditor and the successor auditor, based on a univariate analysis that divided the data into the previous and subsequent periods. | {} | {} |
pos-488 | 1 | positive | sentence_translation | 207 | null | sentence | 2020년 감사인 주기적 지정예상 상장사 현황 | 207 | null | translation | Status of listed companies expected to be periodically designated as auditors in 2020 | {} | {} |
pos-489 | 1 | positive | sentence_translation | 208 | null | sentence | 감사인 교체와 감사인의 보수적 회계감사 | 208 | null | translation | Auditor replacement and conservative auditing by auditors | {} | {} |
pos-490 | 1 | positive | sentence_translation | 209 | null | sentence | 감사인 자율교체와 재량적 발생액 질의 변화 | 209 | null | translation | Voluntary auditor replacement and changes in discretionary accrual quality | {} | {} |
pos-491 | 1 | positive | sentence_translation | 210 | null | sentence | 상장예정기업에 대한 감사인 지정제도의 규제효과 | 210 | null | translation | Regulatory Effects of the Auditor Designation System for Companies Scheduled to be Listed | {} | {} |
pos-492 | 1 | positive | sentence_translation | 211 | null | sentence | 주기적 지정제는 감사품질을 제고하는가? | 211 | null | translation | Does the periodic designation system improve audit quality? | {} | {} |
pos-493 | 1 | positive | sentence_chunk_internal | 212 | 0 | sentence_chunk | 모형에서 주기적 지정제 도입 예측기간 변수 BPDAjt와 감사의견구매 변수 POPt의 상호교 | 212 | 1 | sentence_chunk | 류항 변수 POPjt*BPDAj의 회귀계수는 10%수준에서 유의한 양의 값이 관찰되었다. | {} | {} |
pos-494 | 1 | positive | sentence_translation | 212 | null | sentence | 모형에서 주기적 지정제 도입 예측기간 변수 BPDAjt와 감사의견구매 변수 POPt의 상호교 류항 변수 POPjt*BPDAj의 회귀계수는 10%수준에서 유의한 양의 값이 관찰되었다. | 212 | null | translation | In the model, the regression coefficient of the interaction term variable POPjt*BPDAj between the periodic designation system introduction prediction period variable BPDAjt and the audit opinion purchase variable POPt was observed to have a significant positive value at the 10% level. | {} | {} |
pos-495 | 1 | positive | translation_chunk_internal | 212 | 0 | translation_chunk | In the model, the regression coefficient of the interaction term variable POPjt*BPDAj between the periodic designation system introduction | 212 | 1 | translation_chunk | prediction period variable BPDAjt and the audit opinion purchase variable POPt was observed to have a significant positive value at the 10% level. | {} | {} |
pos-496 | 1 | positive | sentence_translation | 213 | null | sentence | 모형에서는 연구기간 전체 표본을 대상으로 주기적 지정제가 각 기간별로 감사의견구매 목적의 감사인 교체에 미치는 영향을 분석하였다. | 213 | null | translation | In the model, the impact of the periodic designation system on auditor replacement for the purpose of purchasing an audit opinion was analyzed for each period for the entire sample during the study period. | {} | {} |
pos-497 | 1 | positive | translation_chunk_internal | 213 | 0 | translation_chunk | In the model, the impact of the periodic designation system on auditor replacement for the purpose of | 213 | 1 | translation_chunk | purchasing an audit opinion was analyzed for each period for the entire sample during the study period. | {} | {} |
pos-498 | 1 | positive | sentence_translation | 214 | null | sentence | 모형에서는 주기적 지정제 도입 연도와 그 이전기간을 비교하였다. | 214 | null | translation | In the model, the year in which the periodic designation system was introduced was compared with the previous period. | {} | {} |
pos-499 | 1 | positive | sentence_chunk_internal | 215 | 0 | sentence_chunk | 이것은 도입 연도에 이루어진 신규 감사계약은 주기적 지정 대상이 되는 시점에 중단되고 지정감사인으로 교체될 것으로 | 215 | 1 | sentence_chunk | 우려되는 상황으로 도입연도인 2020년에 감사의견구매 목적의 감사인 교체 빈 도가 감소하고 있다는 것을 의미한다. | {} | {} |
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