非审计服务与审计独立性的关系研究

发布时间：2018-07-07 12:05

本文选题：非审计服务 + 审计独立性　；参考：《沈阳工业大学》2008年硕士论文

【摘要】： 随着市场经济的发展,注册会计师在为客户提供审计服务的同时,还为其提供了包括管理咨询服务等在内的非审计服务。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,在我国,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;在西方国家大力发展非审计业务已经成为会计公司实现快速成长的重要途径。独立性堪称注册会计师行业职业道德的精髓所在,失去了独立性,注册会计师行业也就失去了存在的意义。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进一步的研究显得尤为重要。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。时至今日,仍未达成共识。认为非审计服务会影响独立性者有之,认为非审计服务不会影响独立性者亦有之。基于以上原因,本文以注册会计师出具的审计意见类型作为审计独立性的替代变量,通过非审计服务对审计独立性影响的实证研究来揭示注册会计师同时提供审计服务和非审计服务是否保持了其应有的审计独立性。本文首先通过在2003-2007年的上市公司的年报中披露非审计服务费用的上市公司为研究样本,然后采用二项逻辑回归分析方法对筛选得出的130家样本公司进行研究,考虑了11个控制变量,结果表明:非审计费用的大小对审计独立性没有显著影响,说明非审计服务的提供并没有降低审计的独立性,很可能会有助于审计独立性的提高。最后,立足于我国注册会计师非审计服务发展的现状,并结合得出的结论,提出了我国注册会计师非审计服务的发展策略,试图为我国相关规范的建设提供参考。
[Abstract]:With the development of market economy, CPA not only provides audit services for clients, but also provides non-audit services, including management consulting services. As a traditional service item of CPA, non-audit service has existed in the booming period of audit service. However, in our country, audit service has been the core business of CPA industry, and the non-audit service has not attracted people's attention. In western countries, the development of non-audit services has become an important way for accounting companies to achieve rapid growth. Independence is the quintessence of professional ethics of CPA profession. Based on the reality of our country, the further study of the relationship between non-audit service and audit independence is particularly important, drawing on the research results and practical experience of foreign countries. The research on the influence of non-audit service on audit independence has a long history, which can be traced back to the 1970s. To this day, no consensus has been reached. There are those who believe that non-audit services will affect independence, and those who believe that non-audit services will not affect independence. For the above reasons, this paper takes the type of audit opinion issued by CPA as the alternative variable of audit independence. Through the empirical study of the impact of non-audit services on audit independence, it is revealed whether CPA provides audit services and non-audit services at the same time, and whether they maintain their due audit independence. In this paper, first of all, the listed companies that disclose the non-audit service fees in the annual report of the listed companies from 2003 to 2007 are used as the research samples, and then the 130 selected sample companies are studied by using the method of binary logistic regression analysis. Considering 11 control variables, the results show that the non-audit cost has no significant impact on the audit independence, which indicates that the non-audit service does not reduce the audit independence, which may contribute to the improvement of audit independence. Finally, based on the current situation of the development of non-audit services of certified public accountants in China, and combined with the conclusions, this paper puts forward the development strategy of non-audit services of certified public accountants in China, and tries to provide reference for the construction of relevant norms in our country.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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