고유위험과 통제위험이 감사보수에 미치는 영향

The audit risk is the risk that the auditor issues an inappropriate audit opinion and the audit failure is that the auditor issues an unqualified opinion when the financial statements are materially misstated. Theoretically when auditor issue an inappropriate audit opinion due to the audit risk, the auditor has no legal responsibilities, but issue an inappropriate audit opinion due to the audit failure, the auditor is not free from legal responsibilities. In fact, however, legal responsibility should not be much harder to distinguish from either audit risk or audit failure. Therefore, if the auditor want avoid to legal responsibilities, the auditor should minimize the audit risk. The audit risk has three components ; inherent risk, control risk and detection risk. The auditor is not able to control inherent risk and control risk, while is able to control only detection risk. The detection risk is the risk that an auditor’s substantive procedures will not detect a misstatement that exists in the financial statements.. Therefore, if the auditor choose conservative procedures, the detection risk would be reduce and audit fee would be increase. So this study examines the effect of inherent risk and control risk on audit fee, as results, inherent risk and control risk are positive associated with audit fee, as well as audit time, so these support a hypothesis.