| 论非审计服务对我国审计独立性及审计质量的影响 |
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| 引用本文： | 肖仲云. 论非审计服务对我国审计独立性及审计质量的影响[J]. 江南大学学报(人文社会科学版), 2005, 4(6): 59-62 |
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| 作者姓名： | 肖仲云 |
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| 作者单位： | 江南大学,商学院,江苏,无锡,214122 |
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| 摘 要： | 非审计服务是会计师事务所重要的服务领域。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。在我国,非审计服务对审计独立性及审计质量的影响也不可忽视。文章通过分析审计独立性的含义及其对审计质量的影响,探讨了非审计服务对审计独立性及审计质量的影响,并结合我国注册会计师行业的实情提出了一些对策与建议。
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| 关 键 词： | 非审计服务 审计独立性 审计质量 |
| 文章编号： | 1671-6973(2005)06-0059-04 |
| 修稿时间： | 2005-03-08 |
Effects of Non-audit Service on Audit Independence and Quality in China |
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| XIAO Zhong-yun. Effects of Non-audit Service on Audit Independence and Quality in China[J]. Journal of Southern Yangtze University:Humanities & Social Sciences Edition, 2005, 4(6): 59-62 |
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| Authors: | XIAO Zhong-yun |
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| Abstract: | non-audit service is an important service field of accounting offices. 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. In China, attention should also paid to such field. This article analyzes the meaning of audit independence and its effects on audit independence and audit quality, studies the effects of non-audit service on audit independence and audit quality, and, in combination with the current situation of Chinese accounting offices, presents some solutions and suggestions. |
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| Keywords: | non-audit service audit independence audit quality |
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