연결실체내 감사인의 일치성이 연결재무제표 감사품질에 미치는 영향

The implementation of IFRS will raise the consolidated financial statements' significance. Also, the New International Standards on Auditing(New ISA) holds the parent company auditor responsible for the audit opinion of the consolidated financial statements including those of son companies. Eventually, auditors of parent companies will request auditor conformity between parent companies and son companies.This move towards auditor conformity will also be supported by the principals and managers of parent companies, as auditor conformity will reduce monitoring costs attributable to information asymmetry from having different auditors. The purpose of this research is to find an empirical relationship between auditor conformity of a parent company and a son company, and audit quality. The findings support that as the auditor conformity between a parent company and a son company increases, the audit quality of the consolidated financial statements increases. Additional empirical study shows that especially true under the high audit quality market in terms of the relationship between the auditor conformity between a parent company and a son company, and audit quality of consolidated financial statements.