감사인 관련 감사위험 요인에 대한 감사인의 인식 조사 연구

The purpose of this study is to investigate CPA's perception on audit risks. For this purpose, this paper focuses on audit environment factors related audit risks, such as over－competition of audit engagement between auditors, abnormal low audit fee, non－audit service, centralization on closing date of the fiscal year, heavy workload by manpower shortage, auditor rotation environment, relationship between auditor and audit firm etc. Participants in the study are the total of 139 CPAs in Korea. The results of this study can be summarized as follows: First, in CPA's perception on the audit risk of the over－competition of audit engagement among auditors, most of auditors responded say that they consider it as one of high audit risk factors. Second, in CPA's perception on the audit risk of the audit environment of audit work which is about the abnormal low audit fee and centralization on closing date of the fiscal year, heavy workload by manpower shortage, most of them responded say that they are high risk factors. Third, in CPA's perception on the audit risk of the auditor rotation environment, most of them responded say that they are high audit risk factors. Fourth, in CPA's perception on the audit risk of the fellowship with audit firm, over 50% of the respondents responded say that they are not high audit risk factors. The findings of this study are interesting and important in understanding audit risks. More importantly, this paper also demonstrates that auditors are likely to perceive comprehensive audit risks. These audit risks factors of audit environments related to auditors can be used in future audit research. Also, regulators need to pay attention to these audit risks.