雖然台灣省會計師公會會員大會在民國89年9月7日決議放寬廣告之限制，然而會計師法及職業道德規範第一、三號公報及會計師法第22條第9款規定會計師除了開業、遷移或受委託以外之宣傳性廣告外，不得進行任何廣告，然而，反觀美國最高法院於1977年做出一項歷史性判決，禁止其會員刊登廣告之規範是違反憲法行為允許刊登廣告。由於會計學界探討有關廣告方面之文獻僅Ostlund（1978）、Woodand Ball（1978）及Sellerand Solomon（1978）等，但此三篇論文並未著眼於理論分析，而國內此方面研究更付諸蹶如，因此本文採Chan& Leland（l982）之觀點，修改單一生產技術假說，以符合審計產品市場特性， 應用非循序搜尋模型（Nonsequential Search Model）研究分析發現，當會計師事務 所可以刊登價格廣告時，消費者（受查帳公司）之福利會增加；其次是均衡時，審計產品之品質會與事務所規模成正向關係，此結果真於Rogerson（1988）。

　　Advertisement by CPAs in Taiwan is not allowed. According to Item 22 of CPA Law, CPAs can only place advertisement on limited occasions. Following the same track, the Chinese CPA Association issues Statement No. 1 forbidding advertisement by its members. Judging by the different and changing regulations in the U. S. and Taiwan, the research on this important issue has its own merits. Nevertheless, the analytical research along this line is still limited. Therefore, 1 modify the single production technological hypothesis in Chan & Leland (I982) to accommodate the property of audit market and apply the non-sequential search model to fulfill the following two goals: 1. The effect of allowing advertisement results in the higher social welfare. 2. Allowing advertisement, the larger accounting firm would provide for higher audit quality.