本研究主要目的為探討中國上市公司資產減損與財務報表審計公費及內部控制審計公費之關聯性，本篇將資產減損分成固定資產減損、金融資產減損、無形資產減損及其它減損；審計公費再細分成財務報表審計公費及內部控制審計公費，來分析四種資產減損與不同審計公費之間的關係。實證結果顯示:資產減損損失總額與三種審計費用皆有顯著正向關聯。接著將資產減損損失細分成固定資產減損損失、金融資產減損損失、無形資產減損損失及其它資產減損損失與各種審計公費之間的關聯性，除了總資產減損損失在內部控制審計公費、固定資產減損損失在財務報表審計公費及其它資產減損損失在各種審計公費的部分之結果無顯著正向關聯，其餘結果皆有顯著正向關聯。實證結果反映資產減損損失確實會影響會計師在審計工作的成本，進而提高審計公費。

This study uses data from China that fully reveals components of audit fees to explore the assocication between impairment of assets and audit fee of Chinese listed companies. This paper divides impairment of assets into impairment of fixed assets, impairment of financial assets, impairment of intangible assets, and impairment of other assets. Audit fees are further subdivided into financial statement audit fees and internal control audit fees, to analyze the association between four types of impairment of assets and three types of audit fees. The empirical results show that the total impairment loss of assets has a significant positive association with the three types of audit fees. Then, the impairment loss of assets is subdivided into the impairment loss of fixed assets, the impairment loss of financial assets, the impairment loss of intangible assets and impairment loss of other asset and the association between the three types of audit fees, except for some of the results of the impairment loss fixed assets in the financial statement audit fees have no significant positive association. Then, the impairment loss assets in the internal control audit fees have no significant positive association. The other results have significant positive association. The results reflect that the loss of the impairment of asset does affect the cost of the auditor work, which in turn increases the audit fees.

第一章 緒論 1
第二章 文獻回顧及假說發展 5
第三章 研究設計 23
第四章 實證結果及分析 29
第五章 結論與建議 55
參考文獻 57

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