The purpose of our study is to investigate whether and, if so, how auditors incorporate facial trustworthiness of Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) into the pricing of their audit services, when making audit engagement contracts with their client firms. The literature of psychology provides evidence suggesting that people tend to extend less trust to an individual with lower facial trustworthiness. Building on this evidence, one can therefore expect that auditors may be less trusting of the business information provided by client firms' CEOs and CFOs with lower facial trustworthiness, and accordingly perceive a higher audit risk for such clients, necessitating a higher fee.