本文係延伸Cahan et al.(2011)之論文，修改其研究模型，以台灣2008~2018年上市及上櫃公司樣本為對象，探討會計師產業專家查核客戶組成及其所採用之市場策略對於審計公費之影響。本研究係先採用市佔率法(Market share approach)來判斷會計師產業專家，但僅以市佔率法判斷產業專家便無法分析個別合夥會計師客戶組成與審計公費之關聯性，因此，本文更深入分析事務所層級與合夥人層級產業專家在面對不同之審計市場，其所採取之市場策略及客戶比例究竟有何差異。本研究發現，當產業專家客戶比例較高，此時其客戶組成為多數小客戶，而其所採之市場策略為成本領導策略；當產業專家客戶比例較低，此時其客戶組成為少數大客戶，而其所採之市場策略為產品差異化策略。在兩種會計師層級下所呈現之迴歸結果為產業專家與客戶比例之交乘項與審計公費呈現負向關聯性，顯示當產業專家客戶比例越高，審計公費會越發減少，反之亦然。因此得知產業專家雖因市佔率達一定比率而稱被為產業專家，但其客戶組成、市場策略、審計公費收取等實質內涵亦有所不同。

SUMMARY
This paper wants to explore the relation between industry specialist auditors’ strategies and proportion of clients on audit fees in Taiwan. Researchers have been arguing that industry specialist auditors receive higher audit fees. However ,the paper find out that it is not always true. This paper uses a sample of Taiwan listed companies from 2008 to 2018, adopting market share approach to identify industry specialist auditors and investigating into the relation between clients’ proportion and audit fees. Finally, the paper discover that the higher the client’s proportion is, the lower the audit fees auditors will receive, and vice versa. It is conform to Porter(1985)’s theory that there are two market strategies firms will adopt : the cost minimization strategy and the product differentiation strategy. To conclude, although industry specialist auditors achieve specific market share and so-called industry specialist auditors, they might be different.

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