This research investigates the influence of several variables, like conditional conservatism, on the determination of audit fees. The relationship between conditional conservatism and audit fees is also moderated by ESG performance. There are also several control variables, such as firm size, auditor attributes, and firm leverage. Sampled within this research are 115 listed manufacturing companies that produce consumer staple goods. This research is conducted from 2020 to 2023. The independent variable in this research is conditional conservatism. The dependent variable in this research is audit fees. The regression results indicate that conditional conservatism negatively affects the determination of audit fees. It indicates that the audit fees paid to the external auditor from the audited company will be higher if the conditional conservatism, which is measured by earnings management in that company, is low