关于非审计服务的思考

随着信息时代的到来,会计师事务所向客户提供非审计服务已成为一种世界潮流。但是继安然事件之后,业界再度引发了对注册会计师在提供审计与非审计服务时能否保持独立性的质疑。本文在分析非审计服务的产生原因及其对独立性的影响基础上,提出了规范注册会计师提供非审计服务的途径。

Thinking of non auditting service

With the coming of the era of information,it is a kind of world trend that the accountant office provide non-auditing services to customers.However,after the accident of Anran,there is much doubt that whether CPA can remain independent when they provide the service of audit and non-auditing services.On the basis of analyzing the reason of non-auditing services and its influence of independence,the article puts forward the way of standardizing the non-auditing services of CPA.