隨著氣候變遷、社會不平等與環境污染等永續議題受到廣泛關注，ESG風險已逐漸被納入企業風險管理與投資決策核心。會計師在風險導向審計之架構下，也須將非財務風險納入查核考量。因此，本研究探討企業之環境及社會風險對審計公費之影響與影響程度之差異，並進一步探討會計師產業專家是否會影響環境及社會風險與審計公費之間的關係，以迴歸模型進行研究分析。
本研究以2015年至2023年之美國上市櫃企業作為研究對象，本研究之研究結果如下：環境及社會風險皆與審計公費呈顯著負向關係，惟環境風險之影響幅度較社會風險為大，反映資訊揭露不足，企業之被訴訟風險較低，可能導致會計師縮小查核範圍，以及不同的資訊特性會影響會計師減少查核程序之程度。另外，進一步檢驗會計師產業專家之調節效果後發現，會計師產業專家在環境風險下能有效調整查核策略，顯著降低審計公費；但在社會風險下則無調節效果，亦反映資訊之特性會影響會計師產業專家對查核程序之規劃。
相較於過去多數聚焦於整體ESG績效之研究，本研究強調環境及社會之資訊揭露程度與標準化特性對查核策略之影響，以及觀察會計師產業專家之調節效果，有助於加強學術以及實務上對ESG風險與審計公費關聯性之理解，對會計師之查核風險管理策略提供參考並優化其查核資源之配置，亦可提供企業在永續資訊揭露與風險管理上之建議。

With increasing global attention on sustainability issues such as climate change, social inequality, and environmental pollution, ESG risk has gradually become central to corporate risk management and investment decisions. Under the risk-based audit framework, auditors must also incorporate non-financial risks into audit planning. This study examines the impact of corporate environmental and social risks on audit fees and compares the extent of their effects. Furthermore, it investigates whether auditor industry specialization moderates the relationship between ESG risks and audit fees through regression analysis.
Using a sample of U.S. listed firms from 2015 to 2023, the results show that both environmental and social risks are significantly negatively associated with audit fees, with environmental risk exhibiting a greater effect. This suggests that insufficient disclosure and low perceived litigation risk may lead auditors to narrow audit scope. Additionally, different information characteristics affect the extent of audit procedure reduction. The moderating analysis shows that industry specialist auditors can significantly reduce audit fees under environmental risk by adjusting audit strategies, but no such effect is observed under social risk.
This study contributes to the literature by emphasizing the distinct impacts of environmental and social risk disclosures on audit planning and highlights the role of auditor industry expertise in ESG-related audit decision-making.

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