非审计业务对审计市场绩效的影响——基于会计师事务所业务结构的角度

以审计质量和审计收费作为审计市场绩效的衡量指标，从会计师事务所业务结构角度来考察我国注册会计师行业拓展非审计业务对审计市场所带来的影响。实证检验发现，相对于其他事务所而言，非审计业务规模越大和当年非审计业务规模较上年扩大的事务所，其审计质量越好，审计收费也越高。这说明在目前审计服务市场容量有限，竞争过于激烈的环境下，拓展非审计业务有利于增强审计独立性和提高审计收费，是改善行业执业环境的一个重要途径。

An Empirical Study on Influence of Non-audit Business to Performance of Audit Market

Under the background of the government encouraging the certified public account-ant industry to expand the non-audit business,the paper tests the impacts of the CPA industry to expand the non-audit business using audit quality and audit fees as a measure of audit market per-formance,from the point of view of business structure of audit firms.The empirical study finds that,compared with other firms,the larger the non audit business and the size of the non-audit business scale than the previous year,the better audit quality is,and the higher audit fees are. This shows that the firms'developing non-audit services can broaden their business spaces,reduce their reliance on the audit business,enhance the independence of their auditing,and improve their auditing quality and audit fees.Therefore,in the present environment that the audit service mar-ket capacity is limited,and the competition is too fierce,the development of non audit services is an important way of improving the auditing business--reducing overcompetition,lowering audit fees,and raising auditing quality.