隨著全球資訊及科技發展資本市場無國界，各國紛紛採用國際財務報導準則(IFRS)編製財務報表，公允價值衡量的複雜度影響財務報表品質，會計師具外部監督功能，能降低管理者與投資人間因資訊不對稱與道德危機存在代理問題，本研究以台灣銀行業之公允價值金融資產為研究標的，探討公允價值資訊是否對審計公費產生影響，實證結果發現銀行持有較多公允價值金融資產時，會計師收取較低審計公費，進一步檢測各層級資訊對審計公費的影響，發現第1層級資訊相較於第2、3層級資訊對審計公費影響更具顯著差異。由於台灣銀行業多數委託四大會計師事務所進行審計，事務所在查核中累積經驗、提升查核效率且規模經濟效應節省查核成本，台灣銀行業多數選擇有活絡市場或市場中有相似資產觀察值之金融資產進行投資，會計師在查核程序及風險能有效確實掌握而降低審計公費。

Countries all over the world have adopted IFRS to prepare financial statements, and the complexity of fair value measurement affects the qualities of financial statements. Accountants who have the function of external supervision can reduce the asymmetry and moral crisis which exist in agent problems. The research target of this study is Taiwan's banking fair value financial assets, and can explore whether the fair value information has any impact on audit public fees. The results found that when banks hold more fair value financial assets, accountants would charge lower audit public fees. Because most of the banks entrust the four major accounting firms to conduct audits, the firms can accumulate experiences in the audit and improve the efficiency of inspection. Economies of scale effect can save the cost of verification, and the bank investment target of the multi-choice has observable value input value of financial assets. Accountants can reduce audit public fees in the verification procedures and risks effectively.

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