注册会计师非审计服务与审计独立性

Non-audit service of certified public accountant and auditing independence

针对注册会计师审计独立性问题,采用规范研究的方法,分析了注册会计师非审计服务与审计独立性的关系以及影响因素,提出从规范会计师事务所费用披露形式、部分发展管理咨询服务、加大法律监管力度等方面发展非审计业务。研究结果对提高注册会计师审计独立性有指导意义。

In view of the problem of auditing independence for certified public accountant,this paper,with normative study method,analyses the relationship between nonaudit service and auditing independence for certified public accountant and affecting factors,Then it gives advice including standard cost accounting in the firm of accountants,partly developing management and consulting services and strengthening supervision of the law and etc.The conclusion has guiding significance for improving the auditing independence for certified public accountant.