非審計(jì)服務(wù)與審計(jì)獨(dú)立性——國外文獻(xiàn)研究及政策建議
發(fā)布時(shí)間：2018-09-04 10:55
【摘要】：鄧?yán)?非審計(jì)服務(wù)作為注冊會計(jì)師的傳統(tǒng)服務(wù)項(xiàng)目,在審計(jì)服務(wù)蓬勃發(fā)展時(shí)期已經(jīng)存在。然而,在相當(dāng)長的時(shí)間內(nèi),審計(jì)服務(wù)一直是注冊會計(jì)師行業(yè)的核心業(yè)務(wù),非審計(jì)服務(wù)并未引起人們的關(guān)注。從20世紀(jì)70年代開始,不斷激烈的市場競爭為非審計(jì)服務(wù)提供了良好的發(fā)展機(jī)遇,非審計(jì)服務(wù)逐漸成為最具潛力的增值服務(wù)。到90年代,非審計(jì)服務(wù)創(chuàng)造的利潤更是超過了審計(jì)服務(wù),成為會計(jì)師事務(wù)所的主要盈利手段之一。 非審計(jì)服務(wù)的飛速發(fā)展引發(fā)了激烈的爭論。一種觀點(diǎn)認(rèn)為,非審計(jì)服務(wù)能夠開拓業(yè)務(wù)空間、增加盈利、提高審計(jì)效率、吸引優(yōu)秀人才、滿足客戶的需要并分散審計(jì)風(fēng)險(xiǎn);另一種觀點(diǎn)認(rèn)為,非審計(jì)服務(wù)加強(qiáng)了注冊會計(jì)師和被審計(jì)單位的經(jīng)濟(jì)聯(lián)系,損害了審計(jì)獨(dú)立性。爭論的焦點(diǎn)集中在了非審計(jì)服務(wù)是否損害審計(jì)獨(dú)立性的問題上。安然事件的爆發(fā)更是使非審計(jì)服務(wù)成為眾矢之的。安達(dá)信對安然公司的審計(jì)收費(fèi)為2500萬美元,非審計(jì)服務(wù)收費(fèi)則高達(dá)2700萬美元。不少人認(rèn)為,正是由于安達(dá)信向安然提供的大量非審計(jì)服務(wù)導(dǎo)致其獨(dú)立性的喪失,從而不可避免的引致了審計(jì)失敗。2002年7月,美國國會通過了薩班斯-奧克斯利法案,禁止會計(jì)師事務(wù)所向?qū)徲?jì)客戶同時(shí)提供九項(xiàng)非審計(jì)服務(wù)。 有關(guān)非審計(jì)服務(wù)與審計(jì)獨(dú)立性的關(guān)系,國外已經(jīng)作了大量的研究。從早期的科恩報(bào)告到如今多個(gè)角度的實(shí)證研究,行業(yè)組織、監(jiān)管部門和研究學(xué)者都對這一問題進(jìn)行了深入探討。我國的非審計(jì)服務(wù)雖然規(guī)模較小,但隨著社會的改革和經(jīng)濟(jì)的發(fā)展,非審計(jì)服務(wù)的市場需求會越來越大,中國的注冊會計(jì)師行業(yè)也期望通過發(fā)展非審計(jì)服務(wù)帶動行業(yè)的進(jìn)一步發(fā)展。在這種情況下,對非審計(jì)服務(wù)與審計(jì)獨(dú)立性的關(guān)系進(jìn)行探討將是十分必要而且有益的。然而,我國學(xué)術(shù)界對這一問題的研究和探討卻還不多。要結(jié)合我國國情來研究非審計(jì)服務(wù)和審計(jì)獨(dú)立性的關(guān)系,了解國外現(xiàn)有的研究方法和研究成果是十分必要的。吳波(2004)對該領(lǐng)域的外國文獻(xiàn)進(jìn)行過評述,在此基礎(chǔ)上,本文收集了從20世紀(jì)60年代到2003年之間出現(xiàn)的40余篇有關(guān)非審計(jì)服務(wù)與審計(jì)獨(dú)立性 關(guān)系的文獻(xiàn),采用年代比較分析法和分類匯總法,總結(jié)了國外的研究成果,并對各種研究角度的進(jìn)步性和局限性進(jìn)行了探討。本文囊括了有關(guān)非審計(jì)服務(wù)與審計(jì)獨(dú)立性的主要研究文獻(xiàn)和成果,為了解國外相關(guān)研究提供了全面的資料,希望對今后在我國進(jìn)行此類研究有所幫助。 此外,筆者還對在我國發(fā)展非審計(jì)服務(wù)提出了政策建議。筆者查閱到的國內(nèi) WP=4 相關(guān)文獻(xiàn)均贊同在我國大力發(fā)展非審計(jì)服務(wù)。而筆者基于不同類型的非審計(jì)服務(wù)對審計(jì)獨(dú)立性影響不同的觀點(diǎn),提出了大力發(fā)展新興的鑒證性服務(wù),部分發(fā)展管理咨詢服務(wù),繼續(xù)發(fā)展稅務(wù)服務(wù)等傳統(tǒng)服務(wù)項(xiàng)目,同時(shí)加強(qiáng)對非審計(jì)服務(wù)的監(jiān)管的政策建議,希望通過以上政策引導(dǎo)使將我國的非審計(jì)服務(wù)從一開始就步入一個(gè)良性的發(fā)展軌道。 本文的結(jié)構(gòu)如下: 第一部分:概述。主要介紹了非審計(jì)服務(wù)的定義和分類,并回顧了非審計(jì)服務(wù)在國外的發(fā)展簡史。 第二部分:國外監(jiān)管機(jī)構(gòu)對非審計(jì)服務(wù)的監(jiān)管措施。主要介紹了美國的注冊會計(jì)師協(xié)會和SEC在各個(gè)時(shí)期對非審計(jì)服務(wù)的態(tài)度及采取的監(jiān)管措施,并簡要介紹了其他國家采取的監(jiān)管措施。 第三部分:文章的主體部分,對國外相關(guān)研究的評述。將國外的研究分為規(guī)范研究和實(shí)證研究分別進(jìn)行總結(jié)。對于實(shí)證研究,又細(xì)化為各個(gè)研究角度,在每個(gè)研究角度中按照時(shí)間順序介紹研究成果,并指出其進(jìn)步性和局限性。最后進(jìn)行總結(jié)。 第四部分:政策建議。針對我國非審計(jì)服務(wù)的發(fā)展現(xiàn)狀,提出了政策建議。
[Abstract]:Deng bud
As a traditional service item of CPA, non-audit service has existed in the booming period of audit service. However, for a long time, audit service has been the core business of CPA industry, and non-audit service has not aroused people's attention. Since 1970s, the increasingly fierce market competition has been non-audit. Accounting services provide a good opportunity for development, and non-audit services have gradually become the most potential value-added services. In the 1990s, non-audit services created more profits than audit services, and became one of the main means of profit for accounting firms.
The rapid development of non-audit services has triggered a heated debate. One view is that non-audit services can open up business space, increase profits, improve audit efficiency, attract talented people, meet customer needs and disperse audit risks. Another view is that non-audit services strengthen the economic alliance between certified public accountants and auditees. The focus of the debate is whether non-audit services impair audit independence. The outbreak of the Enron incident has made non-audit services a target of public criticism. In July 2002, the U.S. Congress passed the Sarbanes-Oxley Act, which prohibited accounting firms from providing nine non-audit services to audit clients at the same time.
A great deal of research has been done abroad on the relationship between Non-audit services and audit independence.From the early Cohen Report to the present empirical studies from various angles, the industry organizations, regulatory departments and researchers have conducted in-depth discussions on this issue.Although the scale of non-audit services in China is small, it has been accompanied by social reform and economic development. With the development of economy, the market demand of non-audit service will be more and more large. The CPA industry in China also expects to promote the further development of the industry by developing non-audit service. It is necessary to study the relationship between Non-audit services and audit independence in light of China's national conditions, and to understand the existing research methods and achievements abroad. Wu Bo (2004) has reviewed the foreign literature in this field. On this basis, this paper collects data from the 1960s to 2003. More than 40 papers on the relationship between Non-audit services and audit independence have been published. By using the method of chronological comparative analysis and classification and summary, this paper summarizes the foreign research results and discusses the progress and limitations of various research perspectives. In order to understand the foreign related research provides a comprehensive information, I hope it will be helpful to carry out such research in China in the future.
In addition, the author also puts forward some policy recommendations for developing non audit services in China.
WP=4
Relevant literatures all agree that non-audit services should be vigorously developed in China. Based on the different viewpoints of the different types of non-audit services on the impact of audit independence, the author proposes to vigorously develop the emerging certification services, some develop management consulting services, continue to develop tax services and other traditional services, while strengthening non-audit services. It is hoped that through the above policy guidance, China's non-audit services will enter a sound development track from the beginning.
The structure of this paper is as follows:
The first part is an overview. It mainly introduces the definition and classification of non-audit services, and reviews the development history of non-audit services abroad.
The second part: the supervision measures of foreign regulators on non-audit services. It mainly introduces the attitude of the American CPA Association and SEC to non-audit services and the supervision measures adopted in different periods, and briefly introduces the supervision measures adopted by other countries.
The third part: the main part of the article, the review of foreign related research. The foreign research is divided into normative research and empirical research are summarized respectively. For empirical research, it is further divided into various research perspectives. In each research perspective, the research results are introduced in chronological order, and its progress and limitations are pointed out.
The fourth part: policy recommendations. In view of the current development of non audit services in China, policy recommendations are put forward.
【學(xué)位授予單位】：中央財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.4
本文編號：2221872
[Abstract]:Deng bud
As a traditional service item of CPA, non-audit service has existed in the booming period of audit service. However, for a long time, audit service has been the core business of CPA industry, and non-audit service has not aroused people's attention. Since 1970s, the increasingly fierce market competition has been non-audit. Accounting services provide a good opportunity for development, and non-audit services have gradually become the most potential value-added services. In the 1990s, non-audit services created more profits than audit services, and became one of the main means of profit for accounting firms.
The rapid development of non-audit services has triggered a heated debate. One view is that non-audit services can open up business space, increase profits, improve audit efficiency, attract talented people, meet customer needs and disperse audit risks. Another view is that non-audit services strengthen the economic alliance between certified public accountants and auditees. The focus of the debate is whether non-audit services impair audit independence. The outbreak of the Enron incident has made non-audit services a target of public criticism. In July 2002, the U.S. Congress passed the Sarbanes-Oxley Act, which prohibited accounting firms from providing nine non-audit services to audit clients at the same time.
A great deal of research has been done abroad on the relationship between Non-audit services and audit independence.From the early Cohen Report to the present empirical studies from various angles, the industry organizations, regulatory departments and researchers have conducted in-depth discussions on this issue.Although the scale of non-audit services in China is small, it has been accompanied by social reform and economic development. With the development of economy, the market demand of non-audit service will be more and more large. The CPA industry in China also expects to promote the further development of the industry by developing non-audit service. It is necessary to study the relationship between Non-audit services and audit independence in light of China's national conditions, and to understand the existing research methods and achievements abroad. Wu Bo (2004) has reviewed the foreign literature in this field. On this basis, this paper collects data from the 1960s to 2003. More than 40 papers on the relationship between Non-audit services and audit independence have been published. By using the method of chronological comparative analysis and classification and summary, this paper summarizes the foreign research results and discusses the progress and limitations of various research perspectives. In order to understand the foreign related research provides a comprehensive information, I hope it will be helpful to carry out such research in China in the future.
In addition, the author also puts forward some policy recommendations for developing non audit services in China.
WP=4
Relevant literatures all agree that non-audit services should be vigorously developed in China. Based on the different viewpoints of the different types of non-audit services on the impact of audit independence, the author proposes to vigorously develop the emerging certification services, some develop management consulting services, continue to develop tax services and other traditional services, while strengthening non-audit services. It is hoped that through the above policy guidance, China's non-audit services will enter a sound development track from the beginning.
The structure of this paper is as follows:
The first part is an overview. It mainly introduces the definition and classification of non-audit services, and reviews the development history of non-audit services abroad.
The second part: the supervision measures of foreign regulators on non-audit services. It mainly introduces the attitude of the American CPA Association and SEC to non-audit services and the supervision measures adopted in different periods, and briefly introduces the supervision measures adopted by other countries.
The third part: the main part of the article, the review of foreign related research. The foreign research is divided into normative research and empirical research are summarized respectively. For empirical research, it is further divided into various research perspectives. In each research perspective, the research results are introduced in chronological order, and its progress and limitations are pointed out.
The fourth part: policy recommendations. In view of the current development of non audit services in China, policy recommendations are put forward.
【學(xué)位授予單位】：中央財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.4
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前1條
1 王彥超;會計(jì)師事務(wù)所審計(jì)業(yè)務(wù)和管理咨詢服務(wù)的有效結(jié)合[D];北京工商大學(xué);2006年
，本文編號：2221872
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