研究生学位论文proposal：非审计服务对审计独立性和审计质量的影响

发布时间：2016-05-04 05:08

1. Introduction介绍

关于审计师提供的非审计服务的讨论（NAS）是否影响审计独立性和审计质量多年来一直是行业中的一个有争议的话题（Knechel和夏尔马，2012）。理论分析和实证的方法已被用来解决这个问题。在审计实践中，也有一个长期的看法，审计独立性受到损害的对客户的经济依赖性费用审计。通过提供非审计服务所获得的额外费用（NAS）增加审计师对客户的经济依赖性，因而已被监管机构威胁审计独立性。因此，监管机构已授权的NAS限制审计师（SOX法案，美国众议院，，2002）并要求客户披露金额和支付给他们的审计收费类型（SEC，2000）。人们普遍认为NAS影响审计师的独立性，从而损害审计质量。然而，在过去40年的实证研究已经在很大程度上不能支持这样的观点，NAS费受损的实际审计独立性相关（弗兰西斯，2006；施密特，2012）。
The discussion about auditor-provided non-audit services (NAS) and whether they adversely affect auditor independence or audit quality has been a controversial topic in the profession for many years (Knechel and Sharma, 2012). Both analytical and empirical methods have been used in tackle this problem.In the auditing practice, there is also a longstanding view that auditor independence is jeopardised by the economic dependence of an auditor on client fees. The additional fees obtained through the provision of non-audit services (NAS) increase an auditor’s economic dependence on a client, and thus have been perceived by regulators on threaten auditor independence. As a result, regulators have mandated NAS restrictions on auditors (SOX, U.S. House of Representatives, 2002) and require clients to disclose the amounts and types of fees paid to their auditors (SEC, 2000). It is generally accepted that NAS has negative impact on auditor independence thus compromise audit quality. However, empirical research over the past 40 years has been largely unable to support the view that NAS fees are associated with impaired actual auditor independence (Francis, 2006; Schmidt, 2012).
Knechelet al. (2012) state that different stakeholders in the financial reporting process, such as users, auditors, regulators, and society, are likely to have different perceptions towards audit quality on what constitutes audit quality, which will influence the type of indicators one might use to assess audit quality. For example, the users of financial reports might regard free from material misstatement as high quality audit thus indicate high level of auditor independence. The auditors might consider high audit quality as completing all tasks required by the firm’s audit methodology. The audit firm might evaluate a high audit quality as the audit work can escape from inspection, court of law or litigants. Regulators may view high quality audit as one that is compliance with professional standards. Society may expect high quality of audit to avoid economic problems for a company or the market.
The paper aims to conclude the effects of NAS on auditor independence and audit quality (favourable or adverse) on existing literature. The proposal aims to add to the existing body of literature by reviewing and synthesising both the academic and practice and propose ideas for future research.

2. Term Defining

3. Literature Review
4. Methodology and Method
5. Summary and Conclusion




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