摘要
美国安然公司破产、安达信审计失败的事件,引发了关于非审计服务是否有损于注册会计师审计独立性问题的争论。应该说,在必要的监管机制保证审计独立性的基本前提下,提供非审计服务是有利于注册会计师行业发展的。事件给我们的启示是既要鼓励和引导我国会计师事务所发展管理咨询等非审计服务,迎接WTO的挑战与机遇,也要加强对非审计服务的监管。
Beginning with the bankruptcy of the Enron Corporation, and the auditing failure of the Andersen Accounting Firm, the following dissertation analyzes what none - auditing - service is, its emergence, and its influence on the traditional auditing service of the Certified Public Accountants. The following dissertation comes to the conclusion that under certain watch and control to guarantee the basic premise of the auditors' independence, none - auditing - service can actually be helpful to the auditing service by increasing the auditing quantity, be beneficial to the accounting firms' absorption of elitist, and be helpful to save the economic resources. So none - auditing - service benefits the development of the accounting profession and matches to financial reports users' interest. This enlightens us to encourage ana to guide the none - auditing - service in the accounting firms in our country for the coming challenge of being a member of WTO.
出处
《浙江海洋学院学报（人文科学版）》
2003年第1期41-44,82,共5页
Journal of Zhejiang Ocean University(Humane Science)
