非审计业务对审计独立性的影响

审计的独立性是审计师进行鉴证服务的灵魂，是审计的本质特征。然而随着社会经济的发展，社会需求的多样化对非审计服务的需求日渐兴起。非审计服务收入目前在会计事务所收入中所占比重并不大，但非审计服务对审计独立性的影响不容忽视，应进一步加强对非审计服务项目的管理，以减少其对审计独立性的影响。

On the Effect of Non-audit Practice to the Audit Separation

The separation is the essence of audit.With the develop of the social economy,the demand of non-audit service is arising.Now the non-audit service's income is in short proportion of the accountant office.But the effect of non-audit service to the audit separation is not be ignored.So we should strengthern the manage of non-audit service item to deduce its effect to the audit separation.