非审计服务对审计独立性影响探讨—以新大地为例-probe into the influence of non-audit services on audit independence - taking new land as an example.docxVIP
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非审计服务对审计独立性影响探讨—以新大地为例-probe into the influence of non-audit services on audit independence - taking new land as an example
目录1 引言............................................................................................................................11.1 研究背景和意义..............................................................................................11.1.1 研究背景................................................................................................11.1.2 研究意义................................................................................................21.2 文献综述..........................................................................................................21.2.1 国外研究现状........................................................................................31.2.2 国内研究现状........................................................................................51.2.3 国内外研究述评....................................................................................71.3 研究思路和方法..............................................................................................71.4 论文基本框架..................................................................................................82 审计独立性与非审计服务的理论概述..................................................................102.1 审计独立性....................................................................................................102.1.1 审计独立性的概念 ..............................................................................102.1.2 审计独立性的影响因素 ...................................................................... 112.2 非审计服务 ...................................................................................................132.2.1 非审计服务的概念 ..............................................................................132.2.2 非审计服务发展的动因分析 ..............................................................142.3 非审计服务与审计独立性关系的理论基础 ...............................................162.3.1 公共经济学 ..........................................................................................162.3.2 委托代理理论 ...............................................
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