This paper is to examine the relation between the board characteristic and audit fees. In particular, this paper focuses on former official directors and their backgrounds (bureaucrat born), such as Financial Supervisory Service (FSS), National Tax Service (NTS), Ministry of Justice (MOJ), Board of Audit and Inspection (BAI), Office of the President (BH), National Intelligence Service (NIS), Ministry of National Defence (MND), Assembly, Minister, Vice- Minister and Deputy Commissioner (Grade 3). This is significant in that it investigated the concerns of the appointment of former official directors. In addition, there is a contribution in that it confirms the auditor’s judgement about former official directors by audit fees. This empirical results are as follows. First, the relation between the appointment of former official directors and audit fees (hours) is significant positive relationship. Firms that have appointed former official directors paid relatively higher audit fees, which can indirectly infer that is based on more audit hours. In particular, the appointment of former official directors from economy-related, Ministry of Justice, Vice-Minister and Deputy Commissioner is a significant positive relationship with audit fees and hours. This has the additional increase of audit fees increase effect of former official directors, it is possible to indirectly infer that is based on the additional audit hours. That suggests that expertise based on the carrier of the former official directors may be used for the manager’s personal purpose achievement, so it can be inferred that could lead to increase in relatively high level of audit hours and fees in order to achieve auditor’s audit risk. In addition, at least, the above results mean that auditors reflect former official directors’ background respectively.