《论非审计服务》【毕业设计论文】.docVIP

精品 PAGE 精品 毕业论文 论非审计服务 学 院 商 学 院 专 业 会 计 年级班别 学 号 学生姓名 指导教师 2011年5月 摘 要 有关非审计服务对审计独立性影响的研究由来已久，最早可以追溯到20 世纪70 年代。发展至今，在理论界并没有得出统一的观点，有的学者认为，注册会计师提供非审计服务能够增强审计独立性；也有学者认为，注册会计师提供非审计服务容易导致注册会计师“角色互串”和对客户的经济依赖性，因而有损审计独立性。然而在实务界，非审计服务收入占事务所总收入的比重与日俱增，并逐步取代审计服务成为注册会计师业务体系中的“主角”。伴随着非审计服务的迅猛发展，非审计服务对审计独立性的影响愈来愈引起人们的关注。在此，本文就非审计服务对审计独立性的影响进行探讨。 本文将分为三个部分进行论述： 首先，介绍了本文的研究背景、研究目的与意义。 其次，阐述非审计服务的内涵与审计独立性的内涵，简析审计独立性的影响因素，进而分析非审计服务对审计独立性的影响。 再次，本文将结合现阶段我国发展非审计服务的发展情况，提出正确处理非审计服务与审计独立性的关系的策略选择与监管政策建议。 最后，总结全文得出结论。 关键词：非审计服务，审计独立性，影响 Abstract The study that non-audit services impact on audit independence has a long history. The earliest can be traced back to the 1970s. So far, there are no unified views on the circle of theory. Some scholars think, certified public accountants providing non-audit services can improve the independence of the audit services. Other scholars think, the non-audit services which the certified public accountants provide would cause the certified public accountants exchanging their roles and the economic dependence to the customer. Therefore it would damage the audit independence. But on the circle of practice, the proportion of non-audit services’ income to office’s gross income grow with each passing day, and become the protagonist instead of the audit serving in certified accountant’s business system progressively. Along with the rapid development of non-audit services, the impact of non-audit services to audit independence arouse the attention from people more and more. Here, a research is made into it in this article. This article is divided into three parts: Firstly, introduction of the research background, purpose and significance; Secondly, explanations on non-auditing service and audit independence, factors that influence audit independence and analysis of the impact of non-auditing service on audit independence; Thirdly, choice of strategy and advice on supervision policy regarding dealing w