감사인 유형에 따른 직급별 감사투입비중과 감사위험

This study compared and analyzed the position－specific differences in order to identify the differences between Big 4 accounting firms and Non－Big 4 accounting firms, in relation to a determinant of the position－specific audit hours on the audit reports published by DART System in FY2014 and FY2015. Although Big 4 accounting firms showed a significant result like previous studies, in terms of a model about all positions except system audit experts, Non－Big 4 accounting firms showed a significant model only in director in charge' audit hours(PBRATIO) and registered accountants’ audit hours(RCRATIO). The hypothesis that there would be no difference in the effect of position－specific differences on audit risk between Big 4 and Non－Big 4 accounting firms have been found to have a difference. In the case of Non－Big 4, the quality control review is essential for quality control reviewers because it is not abundant in human resources. Due to a small number of certified public accountants, registered accountants are mainly dispatched. Since they normally audit the companies with small assets, there seems to have not system audit tasks. The implications of this study are as follows. First, in analyzing the relationship between audit risk and audit hours, it is an empirical analysis using audit hours according to the five auditor categories presented in the 2014 External Audit Law. Second, as a result of the study, the audit hours of registered accountants(senior) are found to be the most important position.