本研究主要是探討會計師資訊科技專門知識對客戶的審計公費之影響。實證結果顯示，擁有資訊科技專門知識的事務所，其對客戶收取的審計公費較不具資訊科技專門知識的事務所為高。此外,實證結果亦顯示，當客戶向具備整體專門知識事務所(即同時具資訊科技與審計產業知識之事務所)購買審計服務時，客戶的審計公費亦較高。本文結果支持具有較高資訊科技專門知識的會計師，能結合其本身的產業知識，提供更高品質的審計服務，進而賺取較多的公費溢酬。

This paper investigates whether the IT-specific expertise of external audit firm influences the audit fees of clients. The results suggest that auditors can charge higher audit fees when they have IT-specific expertise. Furthermore, this paper also examines whether the overall expertise (i.e., the combined IT and audit industry expertise) of external audit firm influences the audit fees of clients. The results suggest that the external audit firm’s overall expertise is positively related to audit fees. Therefore, our results indicate that auditors can earn fee premiums for their IT-specific expertise.

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