The heading of the thread is "Audit after missed tax deadline" demonstrates that you don't understand that the audit has nothing to do with tax.
€1,500 is the amount for the audit of the accounts for filing with the Companies office. It will be the same in the second year.
The auditor has to prepare a file which is ridiculously complicated for a small company and is subject to review in a monitoring visit most firms would not bother doing it at all.