非审计服务

《2012萨班斯奥克利斯法案》（In2002theSarbanes-Oxleyact）对美国会计公司为审计客户所能提供的非审计服务的种类做出了限制。

In 2002 the Sarbanes-Oxley act limited what kind of non-audit services an American accounting firm can offer to an audit client .

第四章本文实证研究部分，本文选择了2006&2008年沪深两地A股上市公司的数据，运用Logistic回归分析方法检验了非审计服务与审计质量相关关系。

Chap.4 is the empirical study part of the paper , which choose the data of hushen listed companies in 2006-2008 , and use Logistic regression analysis to test the correlativity between non-audit services and audit quality .

另外，如果考虑较长的审计任期和非审计服务合约，审计师可能会报出一个更为低廉的竞标价格，当这个竞标价格足够低时，Low-balling现象就会出现。

In addition , if considering the longer audit term of office and non-audit service contract , auditor may quote a much lower bidding . When the bidding is lower enough , the " Low-balling " phenomenon may occur .

非审计服务是会计师事务所重要的服务领域。

Non-audit service is an important service field of accounting offices .

非审计服务与财务重述&来自上市公司的证据

Non-audit Services and Financial Restatements & Evidence from Chinese Listed Companies

非审计服务与审计独立性&国外文献研究及政策建议

Non-audit Services and Auditor Independence & Overseas Literature Review and Policy Recommendations

非审计服务的飞速发展引发了激烈的争论。

The rapid development of non-audit services causes hot debate .

基于审计职能拓展的非审计服务研究

The Study of Non-audit Services Based on the Expedition of Audit Function

非审计服务影响审计独立性，从而影响审计收费，非审计服务费用的提高会导致审计费用的提高；

Non-audit service menace independence , and influence audit charge .

非审计服务多样化对经营战略与绩效影响之研究

The Influence of Diversification of Non-audit Service on Operational Strategy and Performance

你是认为审计师应该被禁止提供非审计服务给同一位委讬人？

Should auditor be banned from providing non-audit services to the same client ?

注册会计师提供非审计服务有其合理性。

The existence of non-auditing service provided by Certified Public Accountants has its rationality .

非审计服务与会计师独立性&沙氏法案之思考

Non-Auditing Service and CPA Independence-Consideration of Sarbanes-Oxley Act

非审计服务与审计质量

Non - Audit Services and Audit Quality

非审计服务对独立性的影响及对策研究

The Independence of Non-audit Business and Countermeasures

非审计服务与独立性并无直接关系。

The conclusions are as follows : 1 . No correlation between CPA independence and non-audit services .

笔者查阅到的国内相关文献均赞同在我国大力发展非审计服务。

Domestic relevant theses that I have found all agree with promoting non-audit services in our country .

说明非审计服务的提供在我国并没有降低审计的独立性。

That the provision of non-audit services in China did not reduce the independence of the audit .

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。

Our country should encourage and guide non-auditing service in accounting firms , and strengthen supervision and guidance .

另一种观点认为，非审计服务加强了注册会计师和被审计单位的经济联系，损害了审计独立性。

Another standpoint view non-audit services will strengthen the economic links between customer and incumbent auditor , which will damage auditor independence .

随着2001年国内外财务舞弊案的爆发，社会各界对非审计服务提出了置疑。

With the outbreak of financial fraud at home and abroad from 2001 , non-audit services were faced with questions in the society .

第二章介绍了非审计服务与审计质量的基础理论，主要包括非审计服务、审计质量的概念及相关基础理论。

Chap.2 introduce the basic theory of non-audit services and audit quality , which include the related concepts and basic theory of them .

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。

It not only does not violate the goal of auditing , but also has positive influence on the improvement of audit quality .

你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？

What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors'independence ?

到90年代，非审计服务创造的利润更是超过了审计服务，成为会计师事务所的主要盈利手段之一。

By 1990s , non-audit services have made more profit than audit services , and grew up to the main profit-earning service items of CPA firms .

认为非审计服务会影响独立性者有之，认为非审计服务不会影响独立性者亦有之。

Some people think that Non-audit services will affect the audit independence , but some people show that Non-audit services will not affect the audit independence .

随着安然事件的爆发，人们对注册会计师事务所同时向客户提供审计服务和非审计服务对审计独立性的影响提出了质疑。

In the wake of the Enron bankruptcy , people doubled that auditor provide audit and non-audit services at the same time will impair auditor independence .

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。

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 .

近年来，非审计服务对审计独立性及审计质量的影响引起了国际审计界的广泛关注。

In recent years , lots of concerns are focused on the effects of non-audit service on audit independence and audit quality in international audit industry .

在这种情况下，对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。

Under this situation , it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county 's specific environment .