本研究旨在探討獨立董事任期對審計公費之影響。本研究提出兩個對立的作用觀點：其一，專業知識累積觀點主張任期延長帶來熟悉度與資訊掌握的累積，可強化監督與溝通效率，因查核風險降低而使審計公費下降；其二，管理階層友好觀點認為任期過長可能弱化獨立性、造成關係緊密與資訊不對稱，促使會計師提高風險評估與查核投入，因而推升審計公費。本文以2018年至2024年臺灣上市櫃公司為樣本進行檢驗。實證結果發現獨立董事平均任期與審計公費整體呈顯著正向關聯，且在營運風險或應計水準較高時此效果更為明顯。若改以最長任期衡量則不顯著，說明會計師更重視董事會整體任期結構而非單一個人之最長任期。進一步也發現兩者間呈非線性關係，亦即任期初期延長可降低公費，惟過長任期將使公費回升。本研究結果補充了公司治理與審計定價文獻，亦為董事會任期設計、會計師風險評估與監管政策提供參考。

This study aims to examine the effect of independent directors’ tenure on audit fees. Two opposing perspectives are proposed. The professional knowledge accumulation view suggests that longer tenure enhances familiarity and information access, thereby improving monitoring and communication efficiency. As a result, audit risk decreases and audit fees are reduced. Conversely, the management-friendly view posits that excessively long tenure may weaken independence and foster overly close relationships and information asymmetry, prompting auditors to raise risk assessments and increase audit effort, which in turn raises audit fees.Using a sample of Taiwan’s listed companies from 2018 to 2024, this study finds that the average tenure of independent directors is significantly and positively associated with audit fees, and this effect is more pronounced among firms with higher operational risk or higher accrual levels. When using the maximum tenure as an alternative measure, the effect becomes insignificant, indicating that auditors place greater emphasis on the overall tenure structure of the board rather than the longest-serving individual director. Furthermore, a nonlinear relationship is identified: extending tenure initially reduces audit fees, but excessively long tenure leads to an increase.The findings contribute to the literature on corporate governance and audit pricing, offering practical implications for board tenure design, auditors’ risk assessment, and regulatory policymaking.

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