影響首次公開發行公司內部控制制度專案審查公費之因素

按首次公開發行公司委托會計師進行內部控制制度專案審查（以下簡稱專案審查），係我國證期會所作之特殊規定，目的在強化公司之內部控制。因該項公費資料取得不易，迄今尚無相關之實證研究。本研究首度以公司規模、營運複雜度、查核年數、會計師事務所之聲譽、審計或其他非審計服務合約、專案審查風險等六項構面，探討影響專案審查公費之因素。結果發現公司規模、專案審查風險越大，專案審查公費越高；而查核年數越長，可能因知識外溢效果，專案審查公費越低。此外，當會計師提供專案審查服務時，若同時與受查者簽訂其他服務合約，或受查者之子公司較多，會計師竟收取較低之專案審查公費，似有低價競爭之現象，可能損及會計師之獨立性。至會計師事務所聲譽、資產投資報酬率及子公司主要營業項目，則與專案審查公費無明顯之關聯。

關鍵字

內部控制；審計服務；非審計服務；專案審查風險；專案審查公費

並列摘要

The project audits on the internal control systems conducting by Certified Public Accountants (CPA) for Initial Public Offering Companies was specially promulgated by the Securities and Futures Commission in Taiwan based on the purpose of strengthening the effective internal control of these companies. Owing to the difficulty of getting data, there is no research about project-audit fees. This is the first paper to examine the project-audit fee determinants based on six constructs: the business's size, the complexity of business operations, the number of years committed by current auditor, the Big 5 firms, the audit or other non-audit service contract and the project-audit risks with the methodology of multiple regression. We find that the business's size and project-audit risks are positively significant with the project-audit fees. Owing to the knowledge spillover benefits, the committed number of years are negatively significant with the project-audit fees. However, the number of consolidated subsidiaries and signing the audit or other non-audit service contract are negatively significant with the project-audit fees. There are symptoms of low-balling and impairment of auditor independence. Besides, the Big 5 firms, the ROA and the main operating items of subsidiaries are not statistically significant with project-audit fees.