{"id":22713,"date":"2025-11-18T09:01:40","date_gmt":"2025-11-18T00:01:40","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/11\/18\/22713\/"},"modified":"2025-11-18T09:01:40","modified_gmt":"2025-11-18T00:01:40","slug":"%eb%b6%84%ec%8b%9d%ed%9a%8c%ea%b3%84-%ec%9e%90%eb%a3%8c%ec%a1%b0%ec%82%ac","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/11\/18\/22713\/","title":{"rendered":"\ubd84\uc2dd\ud68c\uacc4 \uc790\ub8cc\uc870\uc0ac"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/image4.happycampus.com\/Production\/thumb212\/2024\/03\/13\/data29538011-0001.jpg\"><img decoding=\"async\" src=\"https:\/\/image4.happycampus.com\/Production\/thumb212\/2024\/03\/13\/data29538011-0002.jpg\"><\/p>\n<p><strong>\ubaa9\ucc28<\/strong><\/p>\n<p>1. \ubd84\uc2dd\ud68c\uacc4 \uc815\uc758<br \/>\n2. \ubd84\uc2dd\ud68c\uacc4 \uc720\ud615<br \/>\n3. \ubd84\uc2dd\ud68c\uacc4 \uc6d0\uc778<br \/>\n4. \ubd84\uc2dd\ud68c\uacc4 \ud3d0\ud574 \ubc0f \uc704\ud5d8<\/p>\n<p><strong>\ubcf8\ubb38\ub0b4\uc6a9<\/strong><\/p>\n<p>1. \uc815\uc758<br \/>\n\u2018\ud68c\uacc4\ubd80\uc815(Accounting Fraud)&#8217;\uc744 \uc601\ubb38 \uadf8\ub300\ub85c \ubc88\uc5ed\ud558\uba74 \ub9d0 \uadf8\ub300\ub85c \u2019\ud68c\uacc4\uc0ac\uae30\ub2e4. \ubd84\uc2dd\ud68c\uacc4\uc640 \ubd80\uc2e4\uac10\uc0ac\ub97c \ud1b5\ud2c0\uc5b4 \ud68c\uacc4\ubd80\uc815\uc774\ub77c\uace0 \ub9d0\ud558\ub294 \uac83\uc774\ub2e4.<br \/>\n\ud68c\uacc4\uc5d0\ub294 \ubd80\uc815\uacfc \uc624\ub958\uac00 \uc788\uc744 \uc218 \uc788\ub2e4. \uc624\ub958(Error)\ub294 \uace0\uc758\uc131\uc774 \uc5c6\ub294 \uc798\ubabb\uc744 \ub9d0\ud55c\ub2e4. \uadf8\ub7ec\ub098 \ubd80\uc815(fraud)\uc740 \uacbd\uc601\uc790\uc640 \uc885\uc5c5\uc6d0 \ub610\ub294 \uc81c3\uc790\uc758 \uace0\uc758\uc801\uc778 \ud589\uc704\ub85c \uc778\ud574 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc0ac\uc2e4\uacfc \ub2e4\ub974\uac8c \ud45c\uc2dc\ub41c \uac83\uc774\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc774 \uc791\uc131\ud55c \uc7ac\ubb34\uc81c\ud45c\uc758 \uc624\ub958\uc640 \ubd80\uc815\uc744 \uc5c6\uc560\uae30 \uc704\ud574 \uacf5\uc778\ud68c\uacc4\uc0ac\uac00 \uc678\ubd80\uac10\uc0ac\ub97c \ud558\ub294 \uac83\uc774\ub2e4. \uadf8 \uc678\ubd80\uac10\uc0ac\ub9c8\uc800 \ubd80\uc815\uc774 \uac1c\uc785\ub410\ub2e4\uba74 \ubd80\uc2e4\uac10\uc0ac\uc694 \ub610\ub2e4\ub978 \ud68c\uacc4\ubd80\uc815\uc774 \ub41c\ub2e4. \ud68c\uacc4\ubd80\uc815\uc740 \ubd84\uc2dd\ud68c\uacc4\uc640 \ubd80\uc2e4\uac10\uc0ac\ub97c \ubaa8\ub450 \ud3ec\uad04\ud558\ub294 \uac1c\ub150\uc774\ub77c\uace0 \ubcf4\uba74 \ub41c\ub2e4.<br \/>\n\ubd84\uc2dd\ud68c\uacc4\ub294 \uae30\uc5c5\uc774 \uc77c\ubd80\ub7ec \uc798\ubabb\ub41c \uc7ac\ubb34\uc81c\ud45c\ub97c \ub9cc\ub4dc\ub294 \uac83\uc774\ub2e4. \uc774\uc775\uc744 \ubd80\ud480\ub9ac\uac70\ub098 \uc904\uc774\uae30 \uc704\ud574 \uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc744 \uc5b4\uae30\uace0 \uac00\uc9dc \uc7ac\ubb34\uc81c\ud45c\ub97c \ub9cc\ub4dc\ub294 \uac83\uc744 \ub9d0\ud55c\ub2e4. \uc774 \uacfc\uc815\uc5d0\uc11c \uc7a5\ubd80\uc870\uc791\uc740 \ud544\uc5f0\uc801\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9c8 \uc218\ubc16\uc5d0 \uc5c6\ub2e4.<br \/>\n\ubd80\uc2e4\uac10\uc0ac\ub294 \uc5c4\uaca9\ud788 \ub9d0\ud574 \uc804\ubb38\uac00\uac00 \uc81c \uc5ed\ud560\uc744 \uc81c\ub300\ub85c \uc218\ud589\ud558\uc9c0 \ubabb\ud55c \uac83(Malpractice)\uc744 \ub9d0\ud55c\ub2e4. \ud68c\uacc4\uc0ac \ub4f1\uc758 \uc804\ubb38\uac00\uac00 \uc815\ud574\uc9c4 \uc808\ucc28\uc5d0 \ub530\ub77c \uc218\ud589\ud574\uc57c \ud560 \uc784\ubb34\ub97c \uac8c\uc744\ub9ac\ud558\uac70\ub098 \uace0\uc758\ub85c \ubd80\uc815\uc744 \ub208\uac10\uc544\uc8fc\ub294 \uac83\uc744 \uc77c\uceeb\ub294\ub2e4. \uc774 \ubd80\uc2e4\uac10\uc0ac\ub294 \ud68c\uacc4\uac10\uc0ac\uc900\uce59\uc744 \uc5b4\uae34 \uac83\uc774\ub2e4.<\/p>\n<p>1)\ubd84\uc2dd\ud68c\uacc4\ub780<br \/>\n\ubd84\uc2dd\ud68c\uacc4\uc5d0 \ub300\ud55c \uc815\uc758\ub294 \uc5ec\ub7ec \uac00\uc9c0\ub2e4. \ud55c\ub9c8\ub514\ub85c \uc694\uc57d\ud558\uba74 \u2018\uc77c\ubc18\uc801\uc73c\ub85c \uc778\uc815\ub418\ub294 \ud68c\uacc4\uae30\uc900(GAAP : Generally Accepted Accounting Principles)\u2019\uc744 \uc5b4\uae34 \uac83\uc774 \ubd84\uc2dd\ud68c\uacc4\ub2e4.<br \/>\n\uadf8\ub7ec\ub098 \uc77c\ubc18\uc801\uc778 \uc758\ubb34\ub85c\ub294 \u2018\uc7ac\ubb34\uc81c\ud45c\ub97c \uc0ac\uc2e4\uacfc \ub2e4\ub974\uac8c \ubcf4\uace0\ud558\uc5ec \uc774\ud574\uad00\uacc4\uc790\ub97c \uc18d\uc774\ub824\ub294 \uacbd\uc601\uc790\uc5d0 \uc758\ud55c \uace0\uc758\uc801\uc778 \ud589\uc704\u2018 \ub610\ub294 \u2019\uae30\uc5c5\uc774 \ud68c\uc0ac\uc758 \uc2e4\uc801\uc744 \uc88b\uac8c \ubcf4\uc774\uae30 \uc704\ud574 \uace0\uc758\ub85c \uc790\uc0b0\uc774\ub098 \uc774\uc775 \ub4f1\uc744 \ubd80\ud480\ub824 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\ub294 \ud589\uc704\u2018\ub97c \ub9d0\ud558\uae30\ub3c4 \ud55c\ub2e4. \ubd88\ud669\uae30\uc5d0 \ud68c\uc0ac\uc758 \uc2e0\uc6a9\ub3c4\ub97c \ub192\uc5ec \uc8fc\uac00\ub97c \uc720\uc9c0\ud558\uace0 \uc790\uae08\uc870\ub2ec\uc744 \uc190\uc27d\uac8c \ud558\uae30 \uc704\ud55c \ud589\uc704\ub2e4.<\/p>\n<p>\ucd9c\ucc98 : <a href=\"https:\/\/www.happycampus.com\/report-doc\/29538011\/\" target=\"_blank\">\ud574\ud53c\ucea0\ud37c\uc2a4<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ubaa9\ucc28 1. \ubd84\uc2dd\ud68c\uacc4 \uc815\uc758 2. \ubd84\uc2dd\ud68c\uacc4 \uc720\ud615 3. \ubd84\uc2dd\ud68c\uacc4 \uc6d0\uc778 4. \ubd84\uc2dd\ud68c\uacc4 \ud3d0\ud574 \ubc0f \uc704\ud5d8 \ubcf8\ubb38\ub0b4\uc6a9 1. \uc815\uc758 \u2018\ud68c\uacc4\ubd80\uc815(Accounting Fraud)&#8217;\uc744 \uc601\ubb38 \uadf8\ub300\ub85c \ubc88\uc5ed\ud558\uba74 \ub9d0 \uadf8\ub300\ub85c \u2019\ud68c\uacc4\uc0ac\uae30\ub2e4. \ubd84\uc2dd\ud68c\uacc4\uc640 \ubd80\uc2e4\uac10\uc0ac\ub97c \ud1b5\ud2c0\uc5b4 \ud68c\uacc4\ubd80\uc815\uc774\ub77c\uace0 \ub9d0\ud558\ub294 \uac83\uc774\ub2e4. \ud68c\uacc4\uc5d0\ub294 \ubd80\uc815\uacfc \uc624\ub958\uac00 \uc788\uc744 \uc218 \uc788\ub2e4. \uc624\ub958(Error)\ub294 \uace0\uc758\uc131\uc774 \uc5c6\ub294 \uc798\ubabb\uc744 \ub9d0\ud55c\ub2e4. \uadf8\ub7ec\ub098 \ubd80\uc815(fraud)\uc740 \uacbd\uc601\uc790\uc640 \uc885\uc5c5\uc6d0 \ub610\ub294 \uc81c3\uc790\uc758 \uace0\uc758\uc801\uc778 \ud589\uc704\ub85c \uc778\ud574 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc0ac\uc2e4\uacfc \ub2e4\ub974\uac8c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19408,22575,14852,13813,25574,961,27964],"class_list":["post-22713","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-1989--","tag-22575","tag-14852","tag-13813","tag-25574","tag-961","tag-27964"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/22713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/comments?post=22713"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/22713\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=22713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=22713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=22713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}