本研究之樣本選自2003至2021年臺灣半導體產業之上市櫃公司，探討《公開發行公司年報應行記載事項準則》中所規範的風險事項揭露段落對會計師事務所訂定審計公費之影響。會計師事務對於查核財報背負著重大的責任，每當傳出公司弊案時，會計師事務所在案件中通常會捲入訴訟並導致名譽受損，故本研究認為會計師事務所會將公司所揭露之風險事項做為訂定審計公費之參考。研究結果顯示，公司風險事項揭露的程度越高，會增加會計師事務所對公司的風險認知，進而提高審計公費。 臺灣審計公費揭露規範自2009起新增自願揭露者可採級距方式揭露的規定，自此公司揭露審計公費的比例大幅提高。研究結果顯示，公司風險事項揭露程度對採金額方式揭露審計公費之影響較級距方式更為顯著，且在2009年審計公費透明度提高後，會計師事務所會將公司風險事項揭露段落做為參考依據的結論更為穩健，最後，審計公費自願或強制性金額揭露並不影響原結果。本研究提供主管機關未來修訂法規之參考，以期增加公司風險事項揭露段落之資訊性。 ;The sample for this study was selected from listed companies from Taiwan’s semiconductor industry from 2003 to 2021. The study explore the impact of the risk factors disclosure paragraph specified in the “Regulations Governing Information to be Published in Annual Reports of Public Companies” on the audit fees set by accounting firms. Accounting firms bear a great responsibility for auditing financial statements, and whenever corporate scandal occurs, accounting firms are frequently involved in lawsuits that damage their reputation. Therefore, this study believes that accounting firms will refer to the risk factors disclosed by the company as a reference when setting audit fees. The research results indicate that the higher the level of risk factors disclosure by the company, the higher the accounting firm′s perception of the company′s risks, thus increasing the audit fees. Since 2009, the standard of disclosure of audit fees has added a new regulation that voluntary company can disclose audit fees by range, which significantly increases the proportion of disclosure of audit fees by companies. The research results show that the disclosure level of corporate risk factors has a more significant impact on the disclosure of audit fees by the method of individual amount than by the method of range. After 2009, the conclusion that accounting firms will use the disclosure paragraph of the company′s risks factors as a reference to determine the audit fee is more robust. Finally, voluntary or mandatory disclosure based on amounts do not affect the original results. This study provides reference for the authorities to amend the regulations in the future, and is expected to increase the information content of the disclosure paragraphs of corporate risk factors.
