감사보고서의 강조사항과 감사보수 및 감사시간과의 관련성

This study analyzes the relationship between the emphasis of matter (EOM) and audit fees and audit hours. Through this, the study investigates whether the information usefulness of EOM and its type in the audit report exists. The analysis results for 13,491 listed firm-years without going concern uncertainty EOM from 2011 to 2019 are as follows. First, the inclusion of EOM in the audit report showed a significant positive relationship with audit fees and audit hours, showing that the auditor recognize the incident of EOM as an audit risk factor and respond to it. Among the types of EOM, changes in the business environment, related party transactions, and orders-based industries showed an positive relationship with both audit fees and audit hours. In addition, EOM related to the litigation showed a significant positive relationship mainly with audit fees, and in the case of accounting changes and error corrections, mainly with audit hours. This means that the auditors perform the audit by recognizing EOM other than going concern uncertainty as important information. This study presented results that support the supervisory authority's policy by suggesting the usefulness of information by EOM and its type.