非审计服务对审计费用的影响外文文献综述.docVIP

外文文献翻译译文 一、外文原文 原文: The effect of non-audit services on the pricing of audit service: Further Evidence Introduction Simunic[ 1984] examined the effect of total management advisory services MAS fees on audit fees and found, the audit fees of clients who also purchase MAS from their auditors are significantly higher than audit fees of clients who do not do so1 [1984,p.681]. Simunic interpreted this result as consistent with the beneficial effects from joint supply of audit and MAS, as follows:the observed relationship would arise if the production of auditing generates knowledge useful in MAS production and/or the production of MAS reduces the marginal cost of auditing and audit demand is relatively elastic [I984,p.698]. But he emphasized both the preliminary nature of this result and the need for further evidence. In this paper, I report the results of a similar study of the effects of fees for specific non-audit services on the pricing of audit services. I include all non-audit services rendered by the incumbent audit firm, categorizing these services as tax, accounting-related MAS, and non-accounting MAS. This decomposition of MAS allowed me to investigate whether the proximity of the service to accounting influences the existence and magnitude of any beneficial effects from joint supply. The motivation for considering these categories separately stems from the distinction in the independence literature between MAS that are related to accountants traditional areas of expertise and experience and MAS that are more remote. Finally, to provide additional insight into the reasonableness of the benefits from the joint-supply scenario, I included non-audit services supplied by public accounting firms other than the incumbent audit firm non-incumbents. Presumably, there should be no joint-supply benefits between audit services supplied by the incumbent CPA firm and the non-audit services supplied by non-incumbent firms, ceteris paribus. Assistant Professor, Unive