本研究探討財務報表重編對於後續審計公費及非審計公費的影響，採用台灣經濟新報資料庫(TEJ) 2002年到2018年的資料去做分析。研究結果顯示財務報表重編對審計公費變動的影響為正顯著，當公司財務報表重編後，會計師會調整審計公費來去應對增加的風險以及增加的查核工作。但是在非審計公費的部分則沒有顯著影響，顯示公司發生財務報表重編後，並沒有因此增加非審計服務或非審計公費。本研究進一步分析在不同狀況下，財務報表重編對於審計公費及非審計公費的影響，結果顯示：(1)由四大會計師事務所查核的公司相對於由非四大會計師事務所查核的公司，在審計及非審計公費變動皆較顯著(2)發生金融海嘯後，審計及非審計公費的變動也較金融海嘯前顯著(3)非高科技產業相較於高科技產業在審計公費的變動上有較顯著的結果，非審計公費則皆不顯著。

This study explores the impact of financial restatement on audit fees and non-audit fees. For this analysis, we use the data from 2002 to 2018 of the Taiwan Economic Times Database (TEJ). The research results show that the financial restatement have a positive and significant impact on the changes in audit fees. When the company’s financial statements are restated, CPA will adjust the audit fees to response the increased audit risks and increased audit work. However, there is no significant impact on the non-audit fees. It shows that after the company’s financial statements are restated, there is no increase in non-audit services nor non-audit fees. This study further analyzes the impact of financial restatement on audit fees and non-audit fees under different conditions. The results show that:
(1) Companies audited by Deloitte, EY, KPMG and PWC (Big Four audit firms) have more significant changes in audit and non-audit fees than companies audited by non-Big Four audit firms.
(2) After the financial crisis, the changes in audit and non-audit fees have more significant than before the financial crisis.
(3) Compared with high-tech industries, non-high-tech industries have more significant results in the changes in auditing fees, while non-auditing fees are both not significant.

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