管理咨询与民间审计职业的健康发展

Management Consulting and the Sound Development of Non-governmental Auditing Profession

管理咨询的深入发展已经对审计独立性构成实质性的威胁 ,不利于民间审计职业的健康发展。对于注册会计师同时提供审计和管理咨询服务 ,存在着不加任何限制、一般不限制、严格限制和审计市场拆分等多种观点 ,这些观点各有利弊。审计独立性的提高和民间审计职业的健康发展需要从审计职业的存在依据、完善和落实相关的制度安排、加强诚信教育等方面予以探讨。

The profound development of management consulting has posed a substantial threat to the independence of audit, and has done harm to the sound development of non-governmental auditing profession. There are a variety of viewpoints on chartered public accountants providing both auditing and management consulting services, with their respective advantages and disadvantages, namely no restrictions, normally no restrictions, severe restrictions and split of auditing market. Improvement in the independence of audit and the sound development of non-governmental auditing profession should be discussed in the following dimensions: the basis for the existence of the auditing profession, perfecting and implementing related institutional arrangements, and strengthening awareness of good faith.