过去企业审计费用通常以每年4%至5%的幅度增长，但去年增幅已降至不到2%，主要与通膨持平。随著监管趋严带来的成本转嫁效应逐渐消退，以及企业并购重组或精简业务导致审计工作量出现分化，传统上稳定调涨审计费用的时代正走向终结。

客户端正强烈要求会计师事务所降价，以反映人工智慧技术所节省的成本，甚至连四大会计师事务所之一的KPMG也以此为由要求其自身审计机构降价14%。然而，技术整合、网络安全与合规初期成本较高，且在高风险的财务审核中「以人为本」的把关依然不可或缺，因此AI带来的实际成本效益显现仍需时间。

审计费用的下行趋势已不可逆转，咨询机构正逐步将部分计时计费模式转变为基于成果或价值的定价模式，新创企业也积极跟进。随著定价模式的重塑与技术冲击，审计产业未来的财务与获利表现预计将面临更大的挑战与压力。

Corporate audit fees, which historically grew at an annual rate of 4 to 5 percent, saw an increase of less than 2 percent last year, barely keeping pace with inflation. As the initial cost surge driven by stricter regulations subsides and corporate restructurings lead to varying workloads, the era of steady audit-fee hikes is likely coming to an end.

Clients are increasingly demanding fee reductions to reflect efficiency gains from artificial intelligence, with KPMG even securing a 14 percent discount from its own auditor on these grounds. Nevertheless, initial technology integration and compliance costs, combined with the critical necessity of human oversight in high-stakes financial auditing, suggest that the tangible cost benefits of AI will take time to materialize.

Downward pressure on audit fees is poised to persist as consultants and startups increasingly shift from billable hours toward outcome- or value-based pricing models. With changing compensation structures and increasing technological disruption, the financial outlook for audit firms is expected to face mounting challenges.