我国会计师事务所非审计服务研究

发布时间：2018-02-10 21:18

本文关键词： 会计师事务所非审计服务独立性专业胜任能力　出处：《江苏科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：安然事件爆发后，业内外一直存在的对会计师事务所在提供审计服务的同时，还开展非审计服务这一行业现象的质疑声终于变成了声讨声，并直接导致了美国在2002年出台了《萨班斯－奥克斯利法案》。该法案对会计师事务所开展非审计业务做出了明确的限制。也就是从此时开始，国际上各大会计师事务所一直努力推进非审计服务的迅猛势头受到了扼制。无论是质疑还是声讨，，其所针对的都是非审计业务会影响审计独立性的问题。对于这一问题，由于持有不同立场的人有他们各自不同的判断，因此安然事件之后的十年来，关于会计师事务所究竟是否可以提供非审计业务的争议仍然不断。最近发生的一件具有典型意义的事是，欧盟于2011年12月出台了拟分拆国际四大会计师事务所审计业务与非审计业务的草案。但一些业内人士认为，该草案未必会成为现实。在这种背景下，我国会计师事务所在拓展非审计业务方面应何去何从？本文针对这一问题，首先结合会计师事务所非审计服务发展的历程及现状进行了相关分析，对国内外非审计服务的产生过程、法律法规出现形式、发展现状进行了对比，然后从市场需求角度和事务所发展的角度指出我国继续推进非审计服务发展的必要性，紧接着提出在继续推进的过程中将要面临的审计独立性问题和专业胜任能力问题，最后提出对策和建议，从理论建设、事务所自身建设、政府部门监管三个方面促进我国会计师事务所非审计服务健康发展。实务的发展离不开理论的指导，我国会计师事务所非审计服务研究具有十分重要的意义，因此，笔者选择这一课题进行研究，希望能够对我国会计师事务所非审计服务的发展提供对策建议和理论支持。
[Abstract]:After the Enron incident broke out, the sound of questioning the phenomenon of accounting firms providing audit services and carrying out non-audit services at the same time, which has always existed in and outside the industry, has finally turned into a voice of denunciation. And that led directly to the Sarbanes-Oxley Act of 2002 in the United States, which made clear the restrictions on the non-audit business of accounting firms. That is, from then on, The international major accounting firms have been trying to promote the rapid momentum of non-audit services has been curbed. Whether questioning or denouncing, they are all dealing with the issue that non-audit business will affect audit independence. Because people with different positions have their own different judgments, the decade since Enron, There is a continuing debate over whether accounting firms can provide non-audit business. A typical recent event is that, In December 2011, the European Union issued a draft plan to split the audit and non-audit operations of the four major international accounting firms. However, some industry insiders believe that the draft may not be a reality. What should Chinese accounting firms do in expanding non-audit business? In view of this problem, this paper firstly analyzes the development course and current situation of non-audit service in accounting firms, and compares the process of non-audit service, the appearance of laws and regulations, and the present situation of the development of non-audit service at home and abroad. Then from the point of view of market demand and firm development, the paper points out the necessity of continuing to promote the development of non-audit services in China, and then points out the audit independence and professional competence that will be faced in the process of further promotion. Finally, the paper puts forward some countermeasures and suggestions to promote the healthy development of non-audit services of accounting firms in China from three aspects: theoretical construction, firm self-construction and government supervision. The development of practice can not be separated from the guidance of theory. It is of great significance to study the non-audit services of accounting firms in China. Therefore, the author chooses this topic to study, hoping to provide suggestions and theoretical support for the development of non-audit services of accounting firms in China.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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