經歷安隆案與國內外陸續發生之財務報表舞弊案件，各國對於會計師之獨立性開始產生疑慮，著手制定政策管制非審計服務。過去研究探討非審計服務與審計品質之相關文獻，因研究模型與研究設計的差異，目前尚未有一致之實證結果。本研究以台灣上市、上櫃公司為樣本，探討非審計服務與會計師獨立性之關聯，非審計服務公費之金額高低是否會影響會計師出具非無保留意見或繼續經營審計意見之可能性，結果顯示非審計公費總金額之高低並不影響會計師出具非無保留意見或繼續經營審計意見之可能性。進一步將非審計服務分為制度設計、工商登記、人力資源及其他共4種類別，結果顯示人力資源以及其他類別之非審計服務公費金額愈高，會計師出具繼續經營審計意見之可能性愈高，制度設計、工商登記之非審計服務則不影響會計師出具非無保留意見與繼續經營審計意見之可能性。額外測試部分，則發現沙賓法案禁止與沒有禁止之非審計服務皆不會損害會計師之獨立性，且隨著沙賓法案沒有禁止之非審計服務公費金額愈高，會計師出具非無保留意見與繼續經營審計意見的可能性增加。

This study examines whether non-audit service fees impair auditor independence in issuing audit opinion using 9,194 samples from Taiwan’s listed company at stock exchange market and over-the-counter market during the years 2002-2017.Use the logistic regression to detect the relationship between non-audit service fees and the auditor’s willingness to issue a going-concern opinion and a modified audit opinion. We find no significant association between total non-audit service fees and impaired auditor independence. Moreover, human resource and other non-audit service fees are positively related to the possibility of the auditor issuing going-concern opinions. In conclusion, these results provide some evidence that non-audit service may not impair auditor independence in issuing audit opinion.

中華民國會計師公會(2018)，2018會計師產業白皮書，中華民國會計師公會，台北
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