| 注册会计师非审计服务合理性刍议 |
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| 引用本文： | 秦恳,张玉玲.注册会计师非审计服务合理性刍议[J].广东商学院学报,2005(5):59-63. |
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| 作者姓名： | 秦恳 张玉玲 |
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| 作者单位： | 1. 中煤国际工程集团武汉设计研究院,湖北,武汉,430064
2. 广东省审计厅,广东,广州,510000 |
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| 摘 要： | 尽管世界财务丑闻频繁发生,但并不意味着非审计服务是导致审计失败的罪魁祸首.注册会计师提供非审计服务有其合理性.非审计服务的存在不仅没有违背审计目标,而且对提高审计质量具有积极的作用,具有强大的生命力.我国既要鼓励和引导会计师事务所发展管理咨询等非审计服务,同时要加强对非审计服务的监管和引导.
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| 关 键 词： | 非审计服务 审计质量 审计独立性 合理性 |
| 文章编号： | 1008-2506(2005)05-0059-05 |
| 收稿时间： | 08 9 2005 12:00AM |
| 修稿时间： | 2005年8月9日 |
On the Rationality of Non-auditing Service by Certified Public Accountants |
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| QIN Ken,ZHANG Yu-ling.On the Rationality of Non-auditing Service by Certified Public Accountants[J].Journal of Guangdong Business College,2005(5):59-63. |
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| Authors: | QIN Ken ZHANG Yu-ling |
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| Abstract: | Despite the many scandals in world financial business, non-auditing service should not be held responsible for auditing failure. The existence of non-auditing service provided by Certified Public Accountants has its rationality. It not only does not violate the goal of auditing, but also has positive influence on the improvement of audit quality. Our country should encourage and guide non-auditing service in accounting finns, and strengthen supervision and guidance. |
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| Keywords: | aon-auditing service audit quality audit independence rationality |
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