國際會計準則第40 號「投資性不動產」（簡稱IAS 40）允許企業在投資 性不動產之會計處理方面有兩個選擇：(1)關於後續衡量基礎，企業可選擇公 允價值模式或成本模式；(2)關於公允價值之依據來源，企業可選擇外部鑑價 或企業內部自行評估。本研究以我國導入IAS 40 為例，探討前述雙重選擇對 於會計師公費之影響。本研究實證結果發現，當企業以成本模式作為後續衡 量基礎時，採用外部鑑價有助於減緩審計公費增漲之幅度或使審計公費呈現 相對減少之趨勢。惟企業若選擇外部鑑價時，採用公允價值模式並未顯著增 加審計公費。本研究實證結果對我國非金融資產導入公允價值會計對審計公 費之影響提供初步證據。

International Accounting Standard 40 (IAS 40) permits firms to have dual choices about the accounting for investment property: (1) For measurement subsequent to initial recognition, firms can choose between a fair value model and a cost model; (2) For fair value determination, firms can choose to employ external appraisers or determine the values themselves. Using Taiwanese data, this study examines the effect of the above choices on audit fees after the adoption of IAS 40. The empirical results show that the audit fees of firms using cost model exhibit a relative decrease or smaller increase if they hire external appraisers, while the audit fees of firms employing external appraisers are not significantly increased if they choose a fair value model. This paper provides preliminary evidence as to the effect on audit fees of implementing fair value accounting for nonfinancial assets.