總經理在企業經營中扮演重要的角色，適當的總經理可以為公司帶來良好的獲利以及改變，因此總經理任免是公司經營的重大事件。美國1934年證券交易法案中將總經理任免列為企業必需揭露的資訊，可見政府也認為總經理任免為投資人以及債權人關心的資訊。與投資人和債權人相似，對會計師來說，離職發生時的繼任總經理可能為企業推動改革但同時也加深未來經營不確定的風險，這使得會計師可能藉由評估繼任總經理相關背景來減少離職時的不確定性。所以本研究從會計師的角度考量繼任總經理特質對審計公費的影響。
本文發現在自願性離職下僅有年資較長的繼任總經理有較低的審計公費，而在總經理離職時財務背景以及年齡的特質中未發現顯著影響審計公費。表示當會計師較瞭解繼任總經理經營模式時，會收取較少的公費。此外本文未發現繼任總經理的特質能更有效減緩較高風險的非自願性離職，但非自願性離職下，較年長的繼任總經理會使審計公費更高。進一步檢查發現，非自願性離職存在57.69%的公司虧損遠大於自願性離職35.88%，因此本文推測會計師可能預期較年長的繼任總經理保守的策略使得企業虧損問題難以解決。

CEO is a significant position with firm performance, and appropriate CEO can make a firm earn more money and push for reform, so CEO turnover and Succession are material events in a company. In the U.S, the Securities Exchange Act of 1934 requests that corporations must disclose information about CEO turnover and Succession, so we can find CEO turnover is a significant event for investors and debtors. CEO turnover may also be an important event for the accountant because the incoming CEO may lead to more risk and reform. Hence, the accountant possibly considers incoming CEO characteristics to charge different audit fees. In this paper, I want to find whether incoming CEO characteristics affect auditor’s audit fee.

The study only finds lower audit fees when the incoming CEO has longer seniority in voluntary turnover, but incoming CEO with financial working experience and higher age does not significantly affect audit fees in CEO turnover. According to this result, if the accountant realizes CEO operating method, the firm will have a lower audit fee. Besides, the study doesn’t find any characteristics that can cause a lower audit fee in force turnover, but an older incoming CEO may generate higher audit fees. After researching, the loss is 57.69% in force turnover higher than 35.88%, so the study infers that accountants may expect older CEO with conservative operations can’t resolve problems in force turnover.

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