특수관계자 채권·채무 거래가 감사보수와 감사시간에 미치는 영향

This study analyzes whether they are trying to affect the size of the audit risk audit fees and audit hours that exist in audit firms, who often used the variables of audit risk in existing and previous studies as a control variable associated with Related Party Receivables (RPR)․ Related Party Obligations (RPO) whether the debt audit fees and audit hours available information on important audit risk affecting the decision. Analysis result, related party receivables․obligations appeared to exhibit a statistically significant relationship between positive audit hours and audit fees. It can be seen that a related party receivables․ obligations transaction causes a greater negative impact on the company and which the auditor to reduce audit risk thanksgiving time and make more effort to increase audit fees. This result was found to be a related party receivables․obligations variable, which can be used as a proxy variable of audit risk by the study of the audit fees and audit time. This study is written properly prepared in connection with all measures relating to related parties of the comments made by the FSS to provide information to the user that the related party receivables․obligations can be used as a variable affecting the audit fees and audit hours as studies validate the significance can be found.