本文探討會計師的整體審計經驗是否與審計品質及審計公費相關。美國證券交易委員會(Securities Exchange Commission, SEC) 於2016年5月9日發佈了Rule 3211，要求註冊會計師事務所在發佈每份查核報告後應出具Form AP揭露會計師姓名。過去有其他國家文獻探討類似的規定，然而其結果並不一致。Cahan and Sun (2015)的研究使用了會計師接觸審計工作的年數來代理會計師審計經驗，然而美國與中國的審計市場存在很大的差異，因此本研究改用美國會計師樣本。研究發現當個別會計師資訊揭露後，經驗對審計品質沒有顯著關係，審計公費則發現顯著正關係。再者，本研究將樣本劃分成四大及非四大會計師事務所，發現經驗對審計公費的影響在非四大事務所較顯著。合理的解釋為四大會計師事務所的審計品質控制機制較非四大事務所謹慎且完備。整體而言，我們的結論越富有經驗之會計師收取之公費較高。

This paper explores whether the overall audit experience of partner relates to audit quality and audit fees. The U.S. Securities Exchange Commission (here after SEC) released Rule 3211 on May 9, 2016, they require registered audit firms to issue Form AP to disclose the name of the partner after they issue each audit report. Prior research using audit partner disclosure information from other country find the mix results. Cahan and Sun (2015) use years that partner engaged in audit-related work to proxy audit experience in China but there is great difference between audit market in China and the U.S. This study uses U.S. partner sample and find that when the partner's name information discloses, the experience has a positive relationship with the audit fees but we find no significant relationship in audit quality. Next, the sample is separate into Big4 audit firms and non-Big4 audit firms. This study finds the relationship between experience and audit fees is more significant in non-Big4 firms. The different quality control mechanism between Big4 and non-Big4 might be the reason. Overall, our conclusions support the policy of Public Company Accounting Oversight Board (here after PCAOB), the disclose of Form AP will reduce the information asymmetry and make the audit market more transparent.

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