| Summary: | 碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === CPA’s audit service plays an important role at the economic activities of the society. Audit fees will be decided by both the accounting firm and the client. Regarding how to price the audit fees, this research not only viewed from the point of the attribute variable of the client and the accounting firm, but also brought in the discussion of the regulations revising and the level of market booming. Therefore, the size of the audit client, the complexity of the operation, the financial structure, the profit ability, the credit comments, the brand and reputation of the accounting firm,and the updated accounting standard bulletin are used as the measurement variables. The industry category and the economical booming index are employed as the control variables. We have discussed the economical decisive factors for the audit fees of domestic listed companies.
It is found that the size of the audit client, the financial structure, the profit ability, the brand and reputation of the accounting firm, and the updated accounting standard bulletin are the important factors to decide the audit fees. The complexity of the operation, the credit comments and forecasting are negatively correlated. On the other hand, the industry category and audit fees are strongly dependent. The audit fees is weakly dependent of the economical booming index.
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