기업사회적책임이 감사보수와 감사시간에 미치는 영향

This study of corporate social responsibility audit fees and audit hours in any empirical study that was affecting. The purpose of this study is commonly associated with audit fees, auditor priced based on asset size information pricing by non-financial corporate social responsibility, which compared the proposed audit fees and audit hours that can be charged topurpose. Theoretical literature about corporate social responsibility and audit fees and corporate social responsibility audit fees and any impact on empirical research of this study. In other words, the corporate social responsibility audit fees and audit hours a significant impact on how you want to analyze. As a result, the <Hypothesis 1> Corporate social responsibility and audit fees, <Hypothesis 2> Corporate social responsibility and no significant association between audit hours and positive (+) is affecting. Unlike the results expected negative sign (-) sign, respectively. <Hypotheses 1> <Hypothesis 2> Part Sport expect negative (-) as opposed to the sign of the positive influence of the exact cause is not known, however 1) Korea audit pricing in the market for audit fees, corporate social responsibility does not reflect, 2) a company's internal control system and does not take into account the audit workload, 3) personal contacts only ingangwangyena simply concluded that audit fees is suggested.