過去學者較少研究關於會計師資年資等議題,而審計公費之高低對於企業之財務報表與審計品質皆會有影響。另外事務所為了提高其審計品質,此時必須聘請產業專家因此會提高審計公費,究竟是年資或是產業專家對於審計公費會有影響,因此是本研究主要探討之議題。 本文認為會計師之年資相較於任期,對於審計公費的影響較大,當聘請會計師年資越長,會將查核成本節省回饋在較低之查核公費,預期其年資愈長愈有利於以低價策略延攬客戶。當主查會計師為產業專家時,會因為對於查核成本能合理之估計,因此會收取較低審計公費;另外副查會計師為產業專家時,此時企業會增加成本,以至於預期會反映在審計公費。 當主查會計師與副查會計師之年資與其中一位為產業專家,因為對於受查者之瞭解以及成本能精確衡量,因此收取較低之審計公費。
This paper argues the accountant experience greater than audit tenure, In audit fee. The cost savings will be back to check on lower audit fee the accountant experience longer expected more conducive to low strategies to recruit customers Another secondary accountant is industry experts, then companies will increase the cost of that is expected to be reflected in audit fees. When the main accountant accountants and secondary accountants and one of the industry experts, as for investigation by the audit of the experience and the cost can be accurately measured and therefore charge lower audit fees.