非审计服务对审计独立性的影响.docVIP

河南理工大学2014届本科生毕业论文（设计） PAGE 19 非审计服务对审计独立性的影响 摘 要 审计独立性是注册会计师得以存在和发展的前提。随着市场经济的不断发展以及整个注册会计师行业竞争的日趋激烈，注册会计师在为客户提供审计服务的同时还为客户提供非审计服务，相应的非审计服务收入占会计师事务所总收入的比重日益俱增，并逐步取代审计服务成为注册会计师业务体系中的“主角”。然而随着近年来上市公司丑闻不断的发生，引起社会公众对非审计服务的提供是否会影响审计独立性成为审计学术界和职业界的焦点问题。 本文在界定了相关概念和文献回顾的基础上，从审计独立性的基本层面出发，对注册会计师提供非审计服务是否会影响审计独立性问题进行了探讨分析。最后，在上述分析总结的基础上，提出我国应大力发展非审计服务，并且从会计师事务所层面、外部监管层面、注册会计师行业管理部门层面等提出了政策建议。 关键词：注册会计师；非审计服务；审计独立性 The impact of non-audit services on audit independence Abstract Independence is a certified public accountant to audit the existence and development of the premise. With the continuous development of market economy and the entire CPA increasingly fierce competition in the industry, providing customers with the CPA audit services and also to provide non-audit services, the corresponding non-audit services revenues accounted for the proportion of total revenue growing CPA increase with age, and gradually replace the CPA audit services business systems to become a hero. However, with the recent occurrence of a listed company scandals aroused public provision of non-audit services to audit independence will affect academic and auditing profession to become the focal point. This paper defines the concepts and literature review, based on the basic level of audit independence from starting, to provide non-audit services CPA will affect the independence of audit issues were discussed analysis. Finally, in summary, based on the above analysis, proposed that China should vigorously develop the non-audit services, and policy recommendations from the CPA level, external regulatory level, the CPA industry management level and so on. Key words : CPA ;Non-audit services ;Auditor Independence 目录 TOC \o 1-3 \h \z \u 1 绪论 1 1.1选题背景及问题的提出 1 1.1.1选题背景 1 1.1.2问题的提出 2 1.2研究的目的和意义 2 1.3国内外文献综述 3 1.3.1国外文献的简要回顾 3 1.3.2国内文献的简要回顾 3 1.4本文的框架结构 4 2 基础理论 5 2.1注册会计师非审计服务的概述 5 2.1.1注册会计师非审计服务的发展 5 2.1.2注册会计师非审计服务的概念 5 2.2注册会计师审计独立性的概述 6 2