摘 要 隨著查核技術的成熟,當各會計事務所提供服務之內容與品質均具備相當水平時,審計公費即成為爭取客戶之重要手段。本文將探討影響審計公費的因素,分別就經濟環境、管制機構、會計師產業及客戶特性等四個層面之影響加以探討之。 首先從經濟環境觀點來分析,全球經濟不景氣,造成許多企業虧損、盈餘下降,審計公費對企業而言是節省成本的標的之一,在成本與品質因素之平衡考量下,審計公費之高低將有所改變。 次從管制機構觀點來分析,因美國的沙賓法案通過,進而以提高公司會計揭露的精確性(accuracy)與可靠性(reliability)。從此原本屬於自由心證的一般公認審計準則(GAAS),一夕之間變成法律上的嚴肅要求,將會計師責任直接暴露於法律訴訟範圍之上,對於整個會計師專業、職業道德規範的要求產生深遠的影響。 再從會計師產業觀點來分析,分就供給面及需要面來探討其對審計公費的影響。事務所的薪資水平及對會計師的規範都能使審計公費發生變化,而近年來的資訊化也使得審計服務品質大幅提高。由審計市場來看,競爭的強弱及事務所間的兼併,連帶也影響了審計市場的競爭力,及透過會計師的誠信制度及信譽等級來促進會計師行業的良性發展。 最後從客戶特性的觀點來分析對審計公費的影響,分別由客戶的規模大小、審計風險、公司特質以及財務狀況四個因素來探討。審計公費一般是由二部分所構成,一是審計產品成本,二是預期損失費用。客戶的規模越大,審計產品的成本就越高,因此審計公費也就相對的高;客戶的審計風險越高、財務狀況越不好,皆會使得會計師事務所預期損失費用提高,這樣一來向客戶收取的審計公費自然也就增加了。
Abstract With the maturity of verification technology, accounting firms can therefore provide outstanding content and fine quality of services in a considerable level. Consequently, the audit fees have become an important means for customer acquisition. This paper will explore the factors which affect audit fees, respectively on the economic environment, regulatory agencies, accountants in industry, and customer characteristics. Such four aspects of influences will be further explored. First, this study is to make an analysis from the perspective of economic environment. The global economic downturn resulting in losses and declining earnings of many companies, audit fees for businesses turn out to be one of the targets of cost savings. In consideration of factors between cost and quality, the level of audit fees will vary accordingly. Second, make an analysis from the perspective of regulatory agencies. Because of the pass of the U.S. Sarbanes-Oxley Act, the accuracy and reliability revealed in a company can be further enhanced. Originally free evaluation of evidence from generally accepted auditing standards (GAAS) turned overnight into serious legal requirements, which directly expose the accountants to the range of legal proceedings. Consequently, the demand of professional work ethic has produced a far-reaching effect. Third, make an analysis from the perspective of accountants in industry. It can explore the effect of audit fees in terms of the supply side and the demand side. The firm's wages and standards for accountants enable the audit fees to make a change. In recent years, information technology has also made the quality of audit services on a substantial increase. In views of the audit market, the strength of competition and firm mergers can affect more or less the competitiveness in the audit market. Furthermore, through the integrity of accountants and credit rating system can promote the sound development of the accountants in profession. Finally, make an analysis from the perspective of customer characteristics. We can explore the four factors respectively relating to client size, audit risk, corporate quality and financial situation. Audit fees are generally constituted by two parts; one is the cost of audit product, and the other is the cost of expected loss. The larger the customer is, the higher the cost of the audit product. Consequently, audit fees are also relatively high; the higher the client's audit risk is, the worse the financial situation. As a result, the cost of the expected loss in the accounting firms get on the increase, so the audit fees for customers will virtually increase.