非审计服务与审计独立性关系之研究

发布时间：2018-04-23 09:57

本文选题：注册会计师 + 非审计服务　；参考：《福州大学》2005年硕士论文

【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,执业界的争论、社会公众的质疑不断高涨, 2001 年末,安然事件的爆发,直接导致了原“五大”会计公司之一的安达信分崩离析。面对安然大厦的倒塌,面对安达信的出局,面对“四大”非审计服务的拆分,面对全球的“禁非”热潮,我国会计师事务所刚刚起步的非审计业务应该何去何从呢?从我国的现实情况出发,借鉴国外的研究成果及实践经验,对非审计服务与审计独立性之间的关系作理论高度的探讨显得尤为重要。本文分为三个部分进行论述: 第一部分是引言和理论基础及文献回顾。首先介绍了本文的研究背景,在对非审计服务进行理论界定之后,从独立审计的产生、高质量审计的重要性、审计独立性、非审计服务的发展动因四个角度为下文的论述作理论准备,最后对国内外相关研究文献进行了回顾。第二部分是本文的核心部分。本部分分为两章,首先从理论上论证了非审计服务对审计独立性正反两方面的影响并用公共经济学、委托代理理论和寻租理论解释了产生影响的深层原因,然后借鉴国外的实证研究经验对我国证券市场中非审计服务对审计独立性的影响进行了实证检验。第三部分是现阶段我国发展非审计服务的策略选择与现实规范。在上文理论论述和实证研究的基础上,借鉴了安然事件前后西方主要国家在对非审计服务监管政策上的变化,指明现阶段我国应该鼓励并引导会计师事务所积极发展非审计服务,并提出了相应的监管政策建议。
[Abstract]:The research on the influence of non audit services on audit independence has been a long history, and it can be traced back to 1970s. Since the development, there has been no unified view in the theoretical circle. Some scholars believe that CPA provides non audit services to enhance the independence of audit; and some scholars believe that CPA provides non audit clothes. In practice, the proportion of non audit services to the total revenue of the firm is increasing, and the audit service has gradually replaced the audit service as the "protagonist" in the CPA business system. In the end of 2001, the eruption of the Enron incident directly led to the collapse of one of the first "Five" accounting companies.
Facing the collapse of Enron building, facing Adachi Nobu's outgoing, facing the "four big" non audit services, facing the global "Prohibition of non" upsurge, what should the non audit business just start in China's accounting firm? From the reality of our country, drawing on the foreign research results and practical experience, the non audit service should be used for reference. It is particularly important to discuss the relationship between audit independence and audit independence. This article is divided into three parts:
The first part is introduction, theoretical basis and literature review. First, it introduces the research background of this article. After the definition of the non audit service, the paper makes theoretical preparation from the emergence of independent audit, the importance of high quality audit, the independence of the audit, the four corners of the development of non audit services, and finally to the domestic and foreign countries. The relevant literature was reviewed.
The second part is the core part of this article. This part is divided into two chapters. First, it theoretically demonstrates the effect of non audit services on the positive and negative two aspects of audit independence and explains the deep causes of the impact with public economics, principal-agent theory and rent-seeking theory, and then draws on the empirical research experience of foreign countries for the securities market in China. The effect of non audit services on audit independence is empirically tested.
The third part is the strategy choice and the actual standard of developing non audit service in our country. On the basis of the theoretical and empirical research above, we draw lessons from the changes in the non audit service supervision policy of the main western countries before and after the Enron event, and point out that our country should encourage and guide the active development of the accounting firms at the present stage. Audit services, and put forward corresponding regulatory policy recommendations.

【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】