萨奥法案对系统防范非审计服务弊端的启示

本文分析了非审计服务的巨大需求及其对审计独立性的影响，介绍了美国的萨奥法案。并针对中国情况，提出了对非审计服务的非独立性弊端进行系统防范的观点。并从以法律形式规范限制非审计服务、建立审计委员会聘任制度、实行注册会计师轮换制等方面进行了阐述。

The System Measures of Preventing Non-Audit Service from the Non-independence in the View of Sarbanes-Oxley Act

The view of preventing non-audit service from the non-independence in the view of the Sarbanes-Oxley Act has been proposed based on the effect analysis of audit independence on non-audit service. The measures have been proposed such as limiting the scope of non-audit service by law, governing by audit council and engaging the accountant by turns in Chinese market. There are great demands of non-audit service in Chinese market.