本文選題：注冊會計師 + 非審計服務��； 參考：《福州大學》2005年碩士論文

【摘要】：有關非審計服務對審計獨立性影響的研究由來已久,最早可以追溯到20 世紀70 年代。發(fā)展至今,在理論界并沒有得出統(tǒng)一的觀點,有的學者認為,注冊會計師提供非審計服務能夠增強審計獨立性;也有學者認為,注冊會計師提供非審計服務容易導致注冊會計師“角色互串”和對客戶的經(jīng)濟依賴性,因而有損審計獨立性。然而在實務界,非審計服務收入占事務所總收入的比重與日俱增,并逐步取代審計服務成為注冊會計師業(yè)務體系中的“主角”。伴隨著非審計服務的迅猛發(fā)展,執(zhí)業(yè)界的爭論、社會公眾的質(zhì)疑不斷高漲, 2001 年末,安然事件的爆發(fā),直接導致了原“五大”會計公司之一的安達信分崩離析。 面對安然大廈的倒塌,面對安達信的出局,面對“四大”非審計服務的拆分,面對全球的“禁非”熱潮,我國會計師事務所剛剛起步的非審計業(yè)務應該何去何從呢?從我國的現(xiàn)實情況出發(fā),借鑒國外的研究成果及實踐經(jīng)驗,對非審計服務與審計獨立性之間的關系作理論高度的探討顯得尤為重要。本文分為三個部分進行論述: 第一部分是引言和理論基礎及文獻回顧。首先介紹了本文的研究背景,在對非審計服務進行理論界定之后,從獨立審計的產(chǎn)生、高質(zhì)量審計的重要性、審計獨立性、非審計服務的發(fā)展動因四個角度為下文的論述作理論準備,最后對國內(nèi)外相關研究文獻進行了回顧。 第二部分是本文的核心部分。本部分分為兩章,首先從理論上論證了非審計服務對審計獨立性正反兩方面的影響并用公共經(jīng)濟學、委托代理理論和尋租理論解釋了產(chǎn)生影響的深層原因,然后借鑒國外的實證研究經(jīng)驗對我國證券市場中非審計服務對審計獨立性的影響進行了實證檢驗。 第三部分是現(xiàn)階段我國發(fā)展非審計服務的策略選擇與現(xiàn)實規(guī)范。在上文理論論述和實證研究的基礎上,借鑒了安然事件前后西方主要國家在對非審計服務監(jiān)管政策上的變化,指明現(xiàn)階段我國應該鼓勵并引導會計師事務所積極發(fā)展非審計服務,并提出了相應的監(jiān)管政策建議。
[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.

【學位授予單位】：福州大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前1條

1 湯敬;非審計服務對審計獨立性影響的實證研究[D];西南財經(jīng)大學;2007年

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本文編號：1791468