非审计服务与审计独立性——国外文献研究及政策建议
发布时间：2018-09-04 10:55
【摘要】：邓蕾 非审计服务作为注册会计师的传统服务项目,在审计服务蓬勃发展时期已经存在。然而,在相当长的时间内,审计服务一直是注册会计师行业的核心业务,非审计服务并未引起人们的关注。从20世纪70年代开始,不断激烈的市场竞争为非审计服务提供了良好的发展机遇,非审计服务逐渐成为最具潜力的增值服务。到90年代,非审计服务创造的利润更是超过了审计服务,成为会计师事务所的主要盈利手段之一。 非审计服务的飞速发展引发了激烈的争论。一种观点认为,非审计服务能够开拓业务空间、增加盈利、提高审计效率、吸引优秀人才、满足客户的需要并分散审计风险;另一种观点认为,非审计服务加强了注册会计师和被审计单位的经济联系,损害了审计独立性。争论的焦点集中在了非审计服务是否损害审计独立性的问题上。安然事件的爆发更是使非审计服务成为众矢之的。安达信对安然公司的审计收费为2500万美元,非审计服务收费则高达2700万美元。不少人认为,正是由于安达信向安然提供的大量非审计服务导致其独立性的丧失,从而不可避免的引致了审计失败。2002年7月,美国国会通过了萨班斯-奥克斯利法案,禁止会计师事务所向审计客户同时提供九项非审计服务。 有关非审计服务与审计独立性的关系,国外已经作了大量的研究。从早期的科恩报告到如今多个角度的实证研究,行业组织、监管部门和研究学者都对这一问题进行了深入探讨。我国的非审计服务虽然规模较小,但随着社会的改革和经济的发展,非审计服务的市场需求会越来越大,中国的注册会计师行业也期望通过发展非审计服务带动行业的进一步发展。在这种情况下,对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。然而,我国学术界对这一问题的研究和探讨却还不多。要结合我国国情来研究非审计服务和审计独立性的关系,了解国外现有的研究方法和研究成果是十分必要的。吴波(2004)对该领域的外国文献进行过评述,在此基础上,本文收集了从20世纪60年代到2003年之间出现的40余篇有关非审计服务与审计独立性 关系的文献,采用年代比较分析法和分类汇总法,总结了国外的研究成果,并对各种研究角度的进步性和局限性进行了探讨。本文囊括了有关非审计服务与审计独立性的主要研究文献和成果,为了解国外相关研究提供了全面的资料,希望对今后在我国进行此类研究有所帮助。 此外,笔者还对在我国发展非审计服务提出了政策建议。笔者查阅到的国内 WP=4 相关文献均赞同在我国大力发展非审计服务。而笔者基于不同类型的非审计服务对审计独立性影响不同的观点,提出了大力发展新兴的鉴证性服务,部分发展管理咨询服务,继续发展税务服务等传统服务项目,同时加强对非审计服务的监管的政策建议,希望通过以上政策引导使将我国的非审计服务从一开始就步入一个良性的发展轨道。 本文的结构如下: 第一部分:概述。主要介绍了非审计服务的定义和分类,并回顾了非审计服务在国外的发展简史。 第二部分:国外监管机构对非审计服务的监管措施。主要介绍了美国的注册会计师协会和SEC在各个时期对非审计服务的态度及采取的监管措施,并简要介绍了其他国家采取的监管措施。 第三部分:文章的主体部分,对国外相关研究的评述。将国外的研究分为规范研究和实证研究分别进行总结。对于实证研究,又细化为各个研究角度,在每个研究角度中按照时间顺序介绍研究成果,并指出其进步性和局限性。最后进行总结。 第四部分:政策建议。针对我国非审计服务的发展现状,提出了政策建议。
[Abstract]:Deng bud
As a traditional service item of CPA, non-audit service has existed in the booming period of audit service. However, for a long time, audit service has been the core business of CPA industry, and non-audit service has not aroused people's attention. Since 1970s, the increasingly fierce market competition has been non-audit. Accounting services provide a good opportunity for development, and non-audit services have gradually become the most potential value-added services. In the 1990s, non-audit services created more profits than audit services, and became one of the main means of profit for accounting firms.
The rapid development of non-audit services has triggered a heated debate. One view is that non-audit services can open up business space, increase profits, improve audit efficiency, attract talented people, meet customer needs and disperse audit risks. Another view is that non-audit services strengthen the economic alliance between certified public accountants and auditees. The focus of the debate is whether non-audit services impair audit independence. The outbreak of the Enron incident has made non-audit services a target of public criticism. In July 2002, the U.S. Congress passed the Sarbanes-Oxley Act, which prohibited accounting firms from providing nine non-audit services to audit clients at the same time.
A great deal of research has been done abroad on the relationship between Non-audit services and audit independence.From the early Cohen Report to the present empirical studies from various angles, the industry organizations, regulatory departments and researchers have conducted in-depth discussions on this issue.Although the scale of non-audit services in China is small, it has been accompanied by social reform and economic development. With the development of economy, the market demand of non-audit service will be more and more large. The CPA industry in China also expects to promote the further development of the industry by developing non-audit service. It is necessary to study the relationship between Non-audit services and audit independence in light of China's national conditions, and to understand the existing research methods and achievements abroad. Wu Bo (2004) has reviewed the foreign literature in this field. On this basis, this paper collects data from the 1960s to 2003. More than 40 papers on the relationship between Non-audit services and audit independence have been published. By using the method of chronological comparative analysis and classification and summary, this paper summarizes the foreign research results and discusses the progress and limitations of various research perspectives. In order to understand the foreign related research provides a comprehensive information, I hope it will be helpful to carry out such research in China in the future.
In addition, the author also puts forward some policy recommendations for developing non audit services in China.
WP=4
Relevant literatures all agree that non-audit services should be vigorously developed in China. Based on the different viewpoints of the different types of non-audit services on the impact of audit independence, the author proposes to vigorously develop the emerging certification services, some develop management consulting services, continue to develop tax services and other traditional services, while strengthening non-audit services. It is hoped that through the above policy guidance, China's non-audit services will enter a sound development track from the beginning.
The structure of this paper is as follows:
The first part is an overview. It mainly introduces the definition and classification of non-audit services, and reviews the development history of non-audit services abroad.
The second part: the supervision measures of foreign regulators on non-audit services. It mainly introduces the attitude of the American CPA Association and SEC to non-audit services and the supervision measures adopted in different periods, and briefly introduces the supervision measures adopted by other countries.
The third part: the main part of the article, the review of foreign related research. The foreign research is divided into normative research and empirical research are summarized respectively. For empirical research, it is further divided into various research perspectives. In each research perspective, the research results are introduced in chronological order, and its progress and limitations are pointed out.
The fourth part: policy recommendations. In view of the current development of non audit services in China, policy recommendations are put forward.
【学位授予单位】：中央财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
本文编号：2221872
[Abstract]:Deng bud
As a traditional service item of CPA, non-audit service has existed in the booming period of audit service. However, for a long time, audit service has been the core business of CPA industry, and non-audit service has not aroused people's attention. Since 1970s, the increasingly fierce market competition has been non-audit. Accounting services provide a good opportunity for development, and non-audit services have gradually become the most potential value-added services. In the 1990s, non-audit services created more profits than audit services, and became one of the main means of profit for accounting firms.
The rapid development of non-audit services has triggered a heated debate. One view is that non-audit services can open up business space, increase profits, improve audit efficiency, attract talented people, meet customer needs and disperse audit risks. Another view is that non-audit services strengthen the economic alliance between certified public accountants and auditees. The focus of the debate is whether non-audit services impair audit independence. The outbreak of the Enron incident has made non-audit services a target of public criticism. In July 2002, the U.S. Congress passed the Sarbanes-Oxley Act, which prohibited accounting firms from providing nine non-audit services to audit clients at the same time.
A great deal of research has been done abroad on the relationship between Non-audit services and audit independence.From the early Cohen Report to the present empirical studies from various angles, the industry organizations, regulatory departments and researchers have conducted in-depth discussions on this issue.Although the scale of non-audit services in China is small, it has been accompanied by social reform and economic development. With the development of economy, the market demand of non-audit service will be more and more large. The CPA industry in China also expects to promote the further development of the industry by developing non-audit service. It is necessary to study the relationship between Non-audit services and audit independence in light of China's national conditions, and to understand the existing research methods and achievements abroad. Wu Bo (2004) has reviewed the foreign literature in this field. On this basis, this paper collects data from the 1960s to 2003. More than 40 papers on the relationship between Non-audit services and audit independence have been published. By using the method of chronological comparative analysis and classification and summary, this paper summarizes the foreign research results and discusses the progress and limitations of various research perspectives. In order to understand the foreign related research provides a comprehensive information, I hope it will be helpful to carry out such research in China in the future.
In addition, the author also puts forward some policy recommendations for developing non audit services in China.
WP=4
Relevant literatures all agree that non-audit services should be vigorously developed in China. Based on the different viewpoints of the different types of non-audit services on the impact of audit independence, the author proposes to vigorously develop the emerging certification services, some develop management consulting services, continue to develop tax services and other traditional services, while strengthening non-audit services. It is hoped that through the above policy guidance, China's non-audit services will enter a sound development track from the beginning.
The structure of this paper is as follows:
The first part is an overview. It mainly introduces the definition and classification of non-audit services, and reviews the development history of non-audit services abroad.
The second part: the supervision measures of foreign regulators on non-audit services. It mainly introduces the attitude of the American CPA Association and SEC to non-audit services and the supervision measures adopted in different periods, and briefly introduces the supervision measures adopted by other countries.
The third part: the main part of the article, the review of foreign related research. The foreign research is divided into normative research and empirical research are summarized respectively. For empirical research, it is further divided into various research perspectives. In each research perspective, the research results are introduced in chronological order, and its progress and limitations are pointed out.
The fourth part: policy recommendations. In view of the current development of non audit services in China, policy recommendations are put forward.
【学位授予单位】：中央财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前1条
1 王彦超;会计师事务所审计业务和管理咨询服务的有效结合[D];北京工商大学;2006年
，本文编号：2221872
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