This study used a position-specific audit hours published a new audit report to the amendment of the Act on External Audit of Stock Companies of May in 2014, affected the audit hours on audit quality and audit fees were analyzed as to whether the difference between each the position of the auditors. Specifically, the auditor position was divided into a total five positions of the quality control reviewer, as disclosed in the audit report (hearing room, etc.), Director (Business management director), registered certified public accountant, probation certified public accountant, and computerized audit, tax, valuation, etc experts. In addition, this study also analyzed whether the audit hours per auditor position depending on the size (Big4 or not) of the auditors varies is discriminatory impact on audit quality and audit fees, the quality of the audit were used as a substitute values discretionary accruals. Sample The subjects of this study is a listed company in 2014 the end of the current KOSPI and KOSDAQ, the sample period of year 2014 audited by time position this disclosure, the final sample is 1,291 companies / year. The main empirical results of the study are as follows. First, there was a relationship between the audit hours and the audit quality is positive. The total audit hours, the quarter/half interim review hours and the year-end audit hours reduces discretionary accruals significantly and increased audit fees. Second, the effect of the audit hours on audit quality was different by the positions of the auditors. The quality control reviewer (hearing room, etc.) audit hours and the registered certified public accountant audit hours only by significantly reduce the discretionary accruals were improving audit quality. And every position-specific audit hours was found to increase audit fees. Third, the discriminatory impact on audit quality the positions by the audit hours were mainly in the case of the Big4 auditors and the year-end audit. The total audit hoursof the quality control reviewer (hearing room, etc.) and the registered certified public accountant are affected to reduce the discretionary accruals did not appear in the Non-Big4 auditors, appeared only the Big4 auditors. In particular the year-end audit hours of the quality control reviewer (hearing room, etc.), the registered Certified Public Accountant as well as the director (Business management directors), the probation a certified public accountant were reduce the discretionary accruals in case of the Big4 auditors. However, the Non-Big4 auditors were not significant. And the position-specific audit hours were increased the most natural logarithm of audit fees, which were not significantly difference between the Big4 and Non-Big4 auditors. But the audit hours of the quality control reviewer (hearing room, etc.) and the year-end audit hours of the director (Business management directors), the probation a certified public accountant had been rewarded with abnormal audit fees only if the Big4 auditors. This study is a distinctive and previous studies in the following ways. First, in previous studies (Son, Seong-Gyu et al., 2006; Ryu, Seung-Woo et al., 2015) of the position per audit hours but analysis of the impact on audit quality by using internal auditing hours data of the specific audit firms belonging to the Big4, this study is the full sovereignty listing By analyzing data using the corporate results raised the possibility of generalization. Second, the prior studies were not able to analyze the differences in size a Audit firms because they use data obtained from the audit hours Big4 auditors, empirical analysis for this study was whether or not depending on the size of the auditors. Third, although previous studies have only investigated by the total audit hours, this study analyzed separately the total audit hours to quarter/half interim review hours and year-end audit hours. Fourth, previous research studies have seen, on the other hand, using only the audit hours data were analyzed add the impact of the number of communications with the auditor and governance put audit quality. This study audit quality varies differently according to the position per audit hours each published a revision of the 2014 the Act on External Audit of Stock Companies shareholders and creditors by showing that, Auditors, when assessing audit quality to the supervisory authorities provided a new assessment factors to consider It is significant in that.