The purpose of this research is to see the effect caused by the application of Key Audit Matters (KAMs) and Board of Commissioners Size ‎on audit costs in Indonesia and moderated by the Board of Commissioners Size variable. The population and sample are companies listed on ‎the Indonesia Stock Exchange (IDX) in 2022 that meet the research requirements. The Partial Lease Square (PLS) method was chosen as ‎the research method. This study proves that there is a significant relationship between board size and audit fees which explains that the more ‎boards of commissioners, the more audit fees will increase. However, the authors did not find a significant relationship between KAMs and ‎audit fees and board size as moderation. This literature is useful for companies and independent auditors in making future decisions and is ‎practically and theoretically useful for future research references. This study has a contribution to the literature which is considered as an ‎assessment of the changes in regulations regarding the application of Key Audit Matters (KAMs) to audit fees. This study also uses corpo-‎rate governance variables to serve as moderating variables in the relationship between Key Audit Matters (KAMs) and audit fees.