Korean will implement Clarified ISA(International Standards on Auditing and Related Services)issued by Korea Certified Public Accountant(KICPA) in 2014. According to Korean ClarifiedISA, division of responsibility on audit report have drawn much attention. The principal auditorhas sole responsibility for the principal auditor’s audit opinion and a reference to the componentauditor in the principal auditor’s report will not be acceptable. In this study, we examine the efficiency and effectiveness of audit along with the degree ofauditor conformity. The summary of results is as follows. First, auditor conformity is negatively associated withthe audit fee and audit time. Second, auditor conformity is positively associated the audit quality. This result implied that auditor conformity have benefits such as efficiency and effectiveness. The finding of this study can be used as a reference to improve the system of auditor appointmentfor a group of companies and enhance audit quality of consolidated financial statements.