论非审计服务与审计同时开展的可行性

On the Possibility of Co-existence of Auditing and Non-auditing Service

安然世通等丑闻曝光后,会计师事务所向其客户提供非审计服是否影响审计质量的问题再次引起世界各国理论界和实务界广泛的关注与讨论。从审计和非审计业务的相互关系入手,结合我国现状探讨了二者共存的可行性,提出在加大法制力度,完善相关的制度,规范注册会计师行业的基础上,可容许这两种业务同时展开。

Whether the supplying of non-auditing service has any impact on the auditing quality is an important question that every country pays more attention all the while, especially after the exposal of Enron Corporation and the World Tele-communication Corporation auditing scandal. This paper researches the relationship between auditing and non-auditing service, combined with our current situa- tion to explore the feasibility of co-existence between them, based on the increase of legal system, im- provement of relevant systems and norms of certified public accountants, proposes that both can be allowed to start business at the same time.