本篇研究發現，在利用AbnERM衡量企業全面風險溢酬後，事務所產業專家與品牌效應皆仍與審計公費呈現正向顯著之關聯。 This research aims to examine that under the risk based auditing , the effect of auditor industry expertise and brand name on audit fee.
Under the risk based auditing, the public accounting firm will charge partial audit fee by examine the risk which the enterprise face with. The remaining audit fee is depending on the whether the accounting firm have industry expert identity and brand name effect. However we only use debt ratio or other single ratio to measure the enterprise risk instead of the overall risk. In view of this , this research use ERM replace debt ratio to measure overall risk.
The empirical result is consistent with the notion that audit firm with industry expert identity and brand name effect can charge more audit fee than nonspecialist audit firm.