過去採用審計需求面之研究發現，取消最低酬金標準會使得審計市場競爭加強，並且會造成審計公費的下降。然而，以審計供給面來看，似乎並未如過去研究所得結果。因此，本研究採取以會計師事務所審計服務供給面之角度，納入審計服務需求量之因素，來探討台灣審計市場，是否如過去文獻所述，於管制機構取消酬金標準之後，導致公費下降。另外，由於審計公費亦可分為公開發行簽證、融資簽證、其他財務簽證以及所得稅簽證，因此本研究次要探討會計師事務所審計公費在下限取消後之不同行為。本研究參考財政部專業人員調查報告，以81年至92年之資料來進行實證分析。研究結果發現，各類型之審計公費在不同類型之合夥事務所，並未完全如過去研究結果發現，自從取消最低酬金標準後，審計公費下降。反倒是受市場需求量之影響，依經濟學之基本原理，當市場需求增加，則公費價格不易下降，甚至上升。 The past studies, which use the demand of audit market, have found that the cancellation of audit fee floor has caused the competition on audit market. It also caused the audit fee decreased. However, the result of using the supply of audit market doesn’t agree with the past empirical results. According to this viewpoint, this study combined the demand of audit market with audit fee, which used the supply of audit market. In this study, we tried to compare the past studies that the audit fee has decreased by examining the canceled the audit fee floor in Taiwan audit market. Furthermore, the audit fee can be combined with the Public Offering Assurances and the Financing Assurances and the Other Financial Assurances and Tax Assurances. We also tried to find the movement in different audit fees between the cancellations of audit fee floor. This study referenced the Professional Survey report, The Ministry of Finance, using the 81 to 92 years data. The empirical result shows that different kinds of total partnership accounting firms have different movements in different kinds of audit fees. It also finds that the results are not all the same with the past studies which finding the audit fees have declined between the cancellations of audit fee floor. We also find that audit fees are influenced by market power when the increasing market demand causes the audit fees do not drop.