本文選題：注冊(cè)會(huì)計(jì)師 + 非審計(jì)服務(wù)�。� 參考：《福州大學(xué)》2005年碩士論文

【摘要】：有關(guān)非審計(jì)服務(wù)對(duì)審計(jì)獨(dú)立性影響的研究由來(lái)已久,最早可以追溯到20 世紀(jì)70 年代。發(fā)展至今,在理論界并沒(méi)有得出統(tǒng)一的觀點(diǎn),有的學(xué)者認(rèn)為,注冊(cè)會(huì)計(jì)師提供非審計(jì)服務(wù)能夠增強(qiáng)審計(jì)獨(dú)立性;也有學(xué)者認(rèn)為,注冊(cè)會(huì)計(jì)師提供非審計(jì)服務(wù)容易導(dǎo)致注冊(cè)會(huì)計(jì)師“角色互串”和對(duì)客戶的經(jīng)濟(jì)依賴性,因而有損審計(jì)獨(dú)立性。然而在實(shí)務(wù)界,非審計(jì)服務(wù)收入占事務(wù)所總收入的比重與日俱增,并逐步取代審計(jì)服務(wù)成為注冊(cè)會(huì)計(jì)師業(yè)務(wù)體系中的“主角”。伴隨著非審計(jì)服務(wù)的迅猛發(fā)展,執(zhí)業(yè)界的爭(zhēng)論、社會(huì)公眾的質(zhì)疑不斷高漲, 2001 年末,安然事件的爆發(fā),直接導(dǎo)致了原“五大”會(huì)計(jì)公司之一的安達(dá)信分崩離析。 面對(duì)安然大廈的倒塌,面對(duì)安達(dá)信的出局,面對(duì)“四大”非審計(jì)服務(wù)的拆分,面對(duì)全球的“禁非”熱潮,我國(guó)會(huì)計(jì)師事務(wù)所剛剛起步的非審計(jì)業(yè)務(wù)應(yīng)該何去何從呢?從我國(guó)的現(xiàn)實(shí)情況出發(fā),借鑒國(guó)外的研究成果及實(shí)踐經(jīng)驗(yàn),對(duì)非審計(jì)服務(wù)與審計(jì)獨(dú)立性之間的關(guān)系作理論高度的探討顯得尤為重要。本文分為三個(gè)部分進(jìn)行論述: 第一部分是引言和理論基礎(chǔ)及文獻(xiàn)回顧。首先介紹了本文的研究背景,在對(duì)非審計(jì)服務(wù)進(jìn)行理論界定之后,從獨(dú)立審計(jì)的產(chǎn)生、高質(zhì)量審計(jì)的重要性、審計(jì)獨(dú)立性、非審計(jì)服務(wù)的發(fā)展動(dòng)因四個(gè)角度為下文的論述作理論準(zhǔn)備,最后對(duì)國(guó)內(nèi)外相關(guān)研究文獻(xiàn)進(jìn)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(jì)服務(wù)對(duì)審計(jì)獨(dú)立性正反兩方面的影響并用公共經(jīng)濟(jì)學(xué)、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(guó)外的實(shí)證研究經(jīng)驗(yàn)對(duì)我國(guó)證券市場(chǎng)中非審計(jì)服務(wù)對(duì)審計(jì)獨(dú)立性的影響進(jìn)行了實(shí)證檢驗(yàn)。 第三部分是現(xiàn)階段我國(guó)發(fā)展非審計(jì)服務(wù)的策略選擇與現(xiàn)實(shí)規(guī)范。在上文理論論述和實(shí)證研究的基礎(chǔ)上,借鑒了安然事件前后西方主要國(guó)家在對(duì)非審計(jì)服務(wù)監(jiān)管政策上的變化,指明現(xiàn)階段我國(guó)應(yīng)該鼓勵(lì)并引導(dǎo)會(huì)計(jì)師事務(wù)所積極發(fā)展非審計(jì)服務(wù),并提出了相應(yīng)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(xué)位授予單位】：福州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 湯敬;非審計(jì)服務(wù)對(duì)審計(jì)獨(dú)立性影響的實(shí)證研究[D];西南財(cái)經(jīng)大學(xué);2007年

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本文編號(hào)：1791468