近年來我國審計市場趨近飽和，削價競爭的情況時有所聞，會計師公會擔憂若全面公開審計公費資訊，會導致價格競爭的白熱化，使得審計品質更加不易維持。因此，本研究的主要目的係利用已揭露的審計公費資訊，觀察公費揭露對審計服務價格的影響情形，以探討會計師公會的擔憂是否必要。

本研究的研究期間為我國審計公費開始揭露的2002年至2009年為止，實證結果顯示，2002至2003年整體審計公費的變異程度降低且達顯著，亦即會計師與客戶可能根據揭露初年的公費資訊，往中間修正其審計公費的定價，然而，在以後年度審計公費的變異數則時大時小，看不出有往某一個方向趨近的情形。此外，整體審計公費向上修正的強度較向下修正的強度為大，近一步觀察各年度審計公費的變化情形後發現，2003年、2004與2006年公費略微上升但較不明顯，2005及2007年顯示平均審計公費分別較前一年度顯著的增加，2008與2009年則均較2007年為低，推測係受2008年的金融海嘯影響所致。

根據上述實證結果，本研究認為會計師與客戶在獲得公費資訊而重新協商價格的過程中，由於二者對於審計品質的認知或價格的接受程度不同，導致公費定價呈現差異。另外，審計服務價格在公費揭露之後，並沒有顯著降低的趨勢，本研究推測會計師公會所擔心公費揭露之後的削價競爭問題，可能沒有如同想像中的嚴重。

In recent years, the audit market has been tending toward saturation in Taiwan. CPAs worry about that the price war may occur after public fee disclosure, and then make audit quality more difficult to maintain. Therefore, this research is to investigate the impact of fee disclosure on subsequent period audit pricing based on available fee information, and discuss whether the worry by CPAs is necessary or not.

The period of this research is from 2002（the first year of fee disclosure in Taiwan）to 2009. The evidence indicates that the variance was significantly decreased in 2002 and 2003, however, the variances change up and down in other years. It means that fee disclosure has improved the precision of audit pricing in 2002 and 2003 but hasn’t in other years. In addition, there is greater upward fee adjustment than downward adjustment as a whole. We further find out that the average audit fee has been increased a little bit in 2003, 2004, and 2006, and has been significantly increased in 2005 and 2007. Besides, we also find out that the average audit fee is lower in 2008 and 2009 than in 2007. We conjecture that the lower audit fee may result from financial crisis in 2008.

According to the evidence, we document that CPAs and auditees have revised audit prices by using the fee disclosures. However, because of different view on audit quality and acceptance of price, the audit prices show more dispersed. Moreover, after fee disclosure, the audit price hasn’t been reduced significantly. We conjecture that the price war is not severe as expected, therefore, the worry by institute of certified public accountants is not necessary.

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