發(fā)布時間：2018-02-10 21:18

  本文關(guān)鍵詞： 會計師事務(wù)所 非審計服務(wù) 獨(dú)立性 專業(yè)勝任能力　出處：《江蘇科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：安然事件爆發(fā)后，業(yè)內(nèi)外一直存在的對會計師事務(wù)所在提供審計服務(wù)的同時，還開展非審計服務(wù)這一行業(yè)現(xiàn)象的質(zhì)疑聲終于變成了聲討聲，并直接導(dǎo)致了美國在2002年出臺了《薩班斯－奧克斯利法案》。該法案對會計師事務(wù)所開展非審計業(yè)務(wù)做出了明確的限制。也就是從此時開始，國際上各大會計師事務(wù)所一直努力推進(jìn)非審計服務(wù)的迅猛勢頭受到了扼制。無論是質(zhì)疑還是聲討，，其所針對的都是非審計業(yè)務(wù)會影響審計獨(dú)立性的問題。對于這一問題，由于持有不同立場的人有他們各自不同的判斷，因此安然事件之后的十年來，關(guān)于會計師事務(wù)所究竟是否可以提供非審計業(yè)務(wù)的爭議仍然不斷。最近發(fā)生的一件具有典型意義的事是，歐盟于2011年12月出臺了擬分拆國際四大會計師事務(wù)所審計業(yè)務(wù)與非審計業(yè)務(wù)的草案。但一些業(yè)內(nèi)人士認(rèn)為，該草案未必會成為現(xiàn)實(shí)。在這種背景下，我國會計師事務(wù)所在拓展非審計業(yè)務(wù)方面應(yīng)何去何從？本文針對這一問題，首先結(jié)合會計師事務(wù)所非審計服務(wù)發(fā)展的歷程及現(xiàn)狀進(jìn)行了相關(guān)分析，對國內(nèi)外非審計服務(wù)的產(chǎn)生過程、法律法規(guī)出現(xiàn)形式、發(fā)展現(xiàn)狀進(jìn)行了對比，然后從市場需求角度和事務(wù)所發(fā)展的角度指出我國繼續(xù)推進(jìn)非審計服務(wù)發(fā)展的必要性，緊接著提出在繼續(xù)推進(jìn)的過程中將要面臨的審計獨(dú)立性問題和專業(yè)勝任能力問題，最后提出對策和建議，從理論建設(shè)、事務(wù)所自身建設(shè)、政府部門監(jiān)管三個方面促進(jìn)我國會計師事務(wù)所非審計服務(wù)健康發(fā)展。實(shí)務(wù)的發(fā)展離不開理論的指導(dǎo)，我國會計師事務(wù)所非審計服務(wù)研究具有十分重要的意義，因此，筆者選擇這一課題進(jìn)行研究，希望能夠?qū)ξ覈鴷嫀熓聞?wù)所非審計服務(wù)的發(fā)展提供對策建議和理論支持。
[Abstract]:After the Enron incident broke out, the sound of questioning the phenomenon of accounting firms providing audit services and carrying out non-audit services at the same time, which has always existed in and outside the industry, has finally turned into a voice of denunciation. And that led directly to the Sarbanes-Oxley Act of 2002 in the United States, which made clear the restrictions on the non-audit business of accounting firms. That is, from then on, The international major accounting firms have been trying to promote the rapid momentum of non-audit services has been curbed. Whether questioning or denouncing, they are all dealing with the issue that non-audit business will affect audit independence. Because people with different positions have their own different judgments, the decade since Enron, There is a continuing debate over whether accounting firms can provide non-audit business. A typical recent event is that, In December 2011, the European Union issued a draft plan to split the audit and non-audit operations of the four major international accounting firms. However, some industry insiders believe that the draft may not be a reality. What should Chinese accounting firms do in expanding non-audit business? In view of this problem, this paper firstly analyzes the development course and current situation of non-audit service in accounting firms, and compares the process of non-audit service, the appearance of laws and regulations, and the present situation of the development of non-audit service at home and abroad. Then from the point of view of market demand and firm development, the paper points out the necessity of continuing to promote the development of non-audit services in China, and then points out the audit independence and professional competence that will be faced in the process of further promotion. Finally, the paper puts forward some countermeasures and suggestions to promote the healthy development of non-audit services of accounting firms in China from three aspects: theoretical construction, firm self-construction and government supervision. The development of practice can not be separated from the guidance of theory. It is of great significance to study the non-audit services of accounting firms in China. Therefore, the author chooses this topic to study, hoping to provide suggestions and theoretical support for the development of non-audit services of accounting firms in China.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 翟華云;;非審計服務(wù)、審計質(zhì)量與盈余價值相關(guān)性[J];財會通訊(學(xué)術(shù)版);2008年10期

2 任中強(qiáng);;注冊會計師獨(dú)立性:行為約束與核心價值[J];財會通訊;2009年06期

3 張偉斌;李薇;;投資者保護(hù)執(zhí)行與審計質(zhì)量的關(guān)系研究——基于滬深兩市的實(shí)證研究[J];財會通訊;2011年12期

4 韓麗榮;鄭麗;;注冊會計師審計業(yè)務(wù)與相關(guān)服務(wù)業(yè)務(wù)性質(zhì)探討[J];財會通訊;2011年25期

5 王丹惠;史小晶;;審計師任期與審計質(zhì)量——來自中國2009年上市公司制造行業(yè)的經(jīng)驗(yàn)研究[J];財會通訊;2011年36期

6 李江濤;梁耀輝;;會計師事務(wù)所審計質(zhì)量與非審計服務(wù)之間關(guān)系的實(shí)證研究[J];財會月刊;2011年24期

7 孫坤;張小麗;;會計師事務(wù)所規(guī)模與審計質(zhì)量的實(shí)證研究[J];東北財經(jīng)大學(xué)學(xué)報;2011年05期

8 呂聯(lián)盟;呂迎;;我國獨(dú)立審計收費(fèi)影響因素研究——基于A股市場的經(jīng)驗(yàn)證據(jù)[J];哈爾濱商業(yè)大學(xué)學(xué)報(社會科學(xué)版);2010年04期

9 唐滔智;佘曉燕;趙永躍;;拓展非審計服務(wù)約束機(jī)制探析[J];市場論壇;2008年02期

10 漆江娜;非審計服務(wù)與審計質(zhì)量[J];中國注冊會計師;2003年06期

本文編號：1501455