非审计服务对审计独立性的影响分析.doc

湖南工学院成人高等教育毕业论文 PAGE \* MERGEFORMAT iii Hunan Institute of Technology 函授毕业论文（设计） 题 目： 非审计服务对审计独立性的影响分析 年 级： 2013级 专 业： 会计学 层 次： 专升本 姓 名： 指导教师： 函授站名称 完成日期： 2015 年 5 月 非审计服务对审计独立性的影响分析 摘 要：审计独立性是注册会计师行业得以存在和发展的前提。随着市场经济的不断发展，注册会计师在为客户提供审计服务的同时还为客户提供非审计服务，非审计服务的提供是否会影响审计独立性成为审计学术界和职业界关注的焦点问题。在我国，非审计服务才刚刚起步，有着更多的选择和发展，存在更多的机遇和挑战，2010年2月，中国注册会计师协会印发了《会计师事务所服务经济社会发展新领域业务拓展工作方案》的通知，可以看出我国对于发展非审计服务的积极态度。因此，结合国外审计发展，吸取他们的经验与教训，再分析我国现阶段非审计服务的潜力和限制，提出我国特色发展非审计服务的对策就显得尤为重要。 关键词：非审计服务；审计独立性；注册会计师 Analysis of the influence of non-audit services on audit independence Abstract: Audit independence is the premise of the existence and development of CPA industry. With the continuous development of market economy, the certified public accountants in provide audit services to the customers at the same time also provide non-audit services to the customers, provide non-audit services will affect audit independence become the audit the focus of the academic and profession. Is still in its infancy in our country, non-audit services, have more choice and development, there are more opportunities and challenges, in February 2010, the China association of certified public accountants issued by the certified public accountants service scheme for new areas of business development, economic and social development of the notice, as you can see is a positive attitude for the development of non-audit services in China. Therefore, combining foreign audit development, absorb their experience and lessons, and analyzes the current potential and limitations of non-audit services characteristics in China are put forward countermeasures of development of non-audit services is particularly important. Key word: Non-audit Services; Audit Independence; Certified Public Accountant 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc226483858 1. 非审计服务的概述 1 HYPERLINK \l _