{"version":"1.0","provider_name":"\ud68c\uacc4\ubc95\uc778 \uc138\uc885","provider_url":"https:\/\/www.mooresejong.com\/ko","title":"Overview of Korea\u2019s Accounting Oversight System - Moore Sejong","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"OYHrjNFRAQ\"><a href=\"https:\/\/www.mooresejong.com\/ko\/overview-of-koreas-accounting-oversight-system\/\">Overview of Korea\u2019s Accounting Oversight System<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.mooresejong.com\/ko\/overview-of-koreas-accounting-oversight-system\/embed\/#?secret=OYHrjNFRAQ\" width=\"600\" height=\"338\" title=\"\u201cOverview of Korea\u2019s Accounting Oversight System\u201d \u2014 Moore Sejong\" data-secret=\"OYHrjNFRAQ\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\" data-no-translation-title=\"\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.mooresejong.com\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>","thumbnail_url":"https:\/\/www.mooresejong.com\/wp-content\/uploads\/sites\/24\/2025\/04\/social-1319757-1024x683.png","thumbnail_width":1024,"thumbnail_height":683,"description":"1. Overview Under the Act on External Audit of Stock Companies (the \u201cExternal Audit Act\u201d), Korean financial supervisory authorities conduct oversight activities over entities subject to statutory external audits (the \u201cAccounting Oversight System\u201d) in order to verify whether appropriate accounting treatments have been applied and whether statutory audits have been properly performed by external auditors. [&hellip;]"}