论非审计服务的有效监管与审计质量的提高

On the Effective Supervision of Non-audit Services

美国2002年通过的《SOX法案》和SEC在2003通过的《加强审计独立性的要求》,在我国引起了很大反响。在我国目前审计市场,不宜全面禁止非审计服务,应该"部分禁止非审计服务",限制会计师事务所为同一委托人同时提供审计和非审计服务,才能保证审计独立性,提高审计质量,促进我国审计事业健康有序地发展。

SOX Bill was passed in America, in the year 2002; and ＂Strengthening the Commission＇s Requirement Regarding Auditor Independence＂ adopted by SEC in 2003 have evoked nationwide repercussion in China. It＇s improper to ban the non-auditing service completely in Chinese auditing-market at present, instead ,we should legislate on banning the non-auditing services partly to limit accounting firms＇ services of both auditing and non-auditing to provided not in the meantime for same client. Only by this way can the independence of auditing be secured, the auditing quality be improved and China＇s auditing services industry develop in a right and well-ordered way.