本研究由獨立性疑慮之角度，重新探討過去審計專業文獻討論甚多的會計師事務所規模與審計公費之關係。經採台灣上市櫃公司，2002至2005年之審計與非審計公費及公司相關屬性資料庫加以實證後，主要發現有如下數端：首先，本文再次地確認了會計師事務所規模對審計公費之正向影響。其次，當會計師與受查客戶間之獨立性疑慮較高時，獨立性疑慮將對會計師事務所規模與審計公費間之正面關係產生調節作用，亦即，會計師事務所規模對審計公費之正面影響，會受獨立性疑慮之提高而降低。本文之研究結果，除了可提供投資人多一項判斷會計師是否具獨立性之重要資訊外，並肯定了管制機構對非審計公費揭露政策之必要性。最後，本文將獨立性疑慮納入會計師事務所規模與審計公費之分析架構中，使該系列之文獻更為完整。 This study is looking through the angle of the independence concern in uncertainty; inquire to audit the relation between the auditor size and audit fees that had been discussed by professional documentaries. After adopting the listed and OTC firms in Taiwan, the audit report from 2002 to 2005 with auditing a related attribute database of audit fees and company. Empirically, the results show the, first, this research again confirmed that the auditor size have positive influence on audit fees. Second, when there is high uncertainty between auditor and the customer, the independent uncertainty will moderate the effect of the positive relation between auditor size and auditor fees, which means, the positive influence of the auditor size on auditor fees will reduce due to the increase of independent uncertainty. The result of this research not only provides investors one more judgment on whether CPA is independent enough, but also confirms the importance of non-audit fees expose policy in the government. Finally, this study brings the independent uncertainty into the analytical structure of the auditor size and audit fees, making the document of that series more complete.