감사인 일치성이 감사시간, 감사보수 및 감사품질에 미치는 영향

다국어 초록 (Multilingual Abstract)

Korean will implement Clarified ISA(International Standards on Auditing and Related Services)issued by Korea Certified Public Accountant(KICPA) in 2014. According to Korean Clarified ISA, division of responsibility on audit report have drawn much attention. The principal auditor has sole responsibility for the principal auditor’s audit opinion and a reference to the component auditor in the principal auditor’s report will not be acceptable. In this study, we examine the efficiency and effectiveness of audit along with the degree of auditor conformity. The summary of results is as follows. First, auditor conformity is negatively associated with the audit fee and audit time. Second, auditor conformity is positively associated the audit quality. This result implied that auditor conformity have benefits such as efficiency and effectiveness. The finding of this study can be used as a reference to improve the system of auditor appointment for a group of companies and enhance audit quality of consolidated financial statements.

참고문헌 (Reference)

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