多元化的陷阱——再论管理咨询服务对审计独立性的影响

A Pitfall of Diversification

管理咨询服务对审计独立性的影响一直是国内外相关领域研究的重要课题 ,然而结论并不明确。从实践来看 ,“安然事件”发生后 ,由美国政府推动 ,各大会计公司剥离了咨询服务业务。我国目前会计师事务所开展的管理咨询业务相对较少 ,对审计独立性的影响还不十分突出。借鉴国外的经验和根据我国注册会计师发展的现状 ,我国会计师事务所不应积极开拓咨询服务业务 ,以免步入多元化发展的陷阱。

The impact of management advisory services (MAS) over independent auditing has always been a focus of discussion at home and abroad with yet a clear-cut conclusion. The American government encourages the separation of MAS from mainline business in major accounting firms. Chinese accounting houses have little MAS and the impact on independent auditing is barely to be seen. In light of foreign experiences and the present state of Chinese certified accounting, we should be cautious in starting such businesses just to avoid getting into the pitfall of diversification.