我国注册会计师行业发展非审计服务问题研究
本站原创 论文中文摘要：我国加入WTO后,境外会计公司将大量涌入我国会计服务市场,对我国注册会计师行业造成了巨大白勺竞争压力。特别是在非审计服务领域,国际会计公司实力雄厚,优势突出。如何大力发展我国注册会计师行业白勺非审计服务便是摆在我们面前白勺一项重要任务。然而,非审计服务如果把握不好,将会对审计质量造成不利白勺影响。那么,如何解决好这一矛盾,使我国注册会计师行业健康发展便是本文所要研究白勺问题。本文从分析注册会计师行业白勺性质入手,运用经济学白勺有关理论解释了审计服务与非审计服务白勺关系,对非审计服务进行了分类并对非审计服务白勺功能进行了研究,结合我国白勺发展现状,提出了注册会计师行业发展非审计服务白勺对策。本文深化和丰富了注册会计师非审计服务白勺研究理论,有助于我国注册会计师行业白勺健康发展
Abstract（英文摘要）：www.328tibEt.cn Since China’s entry into WTO, domestic enterprises’demands for non-audit services he been rapidly increasing for their better participation in the international competition. Meanwhile, large numbers of foreign accounting companies will come into Chinese accounting service market, and this will put China’s CPA industry under great pressure. International accounting companies he more power and great advantage over Chinese ones especially in the field of non-audit services. Against this background, more attention should be paid to the development of non-audit services of CPA, while the Enron affairs give an alarm to Chinese non-audit services of CPA. After the deep analysis of the Enron affairs, it hasn’t been found that non-audit services of CPA are the wrongdoer of auditing failure; but we do see the potential conflicts between non-audit services of CPA and its audit services. Then should non-audit services be developed in China’s CPA industry? Starting with the analysis of the characteristics of CPA industry, the author in this dissertation puts forward that CPA industry has dual characteristics which determine that the business range of CPA necessarily includes non-audit services and audit services, in other words, CPA industry should develop non-audit services; based on the theories of welfare economics concerning public property and private property, the author explains the relationship between audit services and non-audit services and gives a classification of non-audit services and also studies the functions of non-audit services. Concerning China’s development and existent problems, the author states that non-audit services of CPA should be energetically developed in combination with appropriate and efficient guiding and supervision.This dissertation includes five chapters, as followed.Chapter One: Literature Review and CommentsThis chapter has a literature review on whether CPA should provide non-audit services at home and abroad. Concerning this question, foreign scholars he accumulated abundant materials and done their research beginning with the analysis of the relationship between non-audit services and auditing independence, while they hen’t reached the common agreement but formed three different opinions. In contrast, domestic scholars basically analyze the pros and cons of non-audit services and advocate the development of non-audit services, combining with domestic present situation. Based on the literature review, the author points out neither foreign nor domestic scholars he illustrated the reason why there exist auditing services and non-audit services in CPA industry; they hen’t studied either whether non-audit services should be provided from the perspective of the characteristics of CPA industry. Based on the above mentioned, concerning whether to provide non-audit services or not, this paper has done the research study from a new perspective of the characteristics of CPA industry, which jumps out of the original one---- the relationship between non-audit services and auditing independence.Chapter Two: Characteristics of CPA Industry and Its Business RangeThis chapter firstly reviewed the development of CPA industry, and then put forward that CPA industry has dual characteristics, that is, CPA industry has both the characteristic of a quasi-government and that of general service industry. The dual characteristics determine that CPA business range necessarily include non-audit services and auditing services. In other words, CPA industry should provide non-audit services; moreover, to some extent, the dual characteristics promote the renewal and development of varieties of non-audit services, thus further expand the business range of CPA industry.Chapter Three: the Relationship between Non-audit Services and Auditing ServicesBased on the theories of welfare economics concerning public property and private property, this chapter argued for the relationship between auditing services and non-audit services. That is, there are both mutual promotion and potential conflicts between the two when accounting firms provide non-audit services and auditing services; and whether these potential conflicts will turn into realistic conflicts is determined by certain conditions, among which the most significant factor is the proportion between the income of CPA non-audit services and the revenue of the CPA firm. According to case analyses, the author drew a conclusion that if the proportion of the income gained from non-audit services to the accounting firm’s revenue gained from the services for the same client is not more than 50%, and if the proportion can be controlled properly, it will do good to the harmonious development of non-audit services and auditing services, and thus will be beneficial to the healthy development of both accounting firms and the whole CPA industry. Chapter Four: Classifications and Functions of CPA Non-audit ServicesThis chapter introduced the definitions of non-audit services in UN,AICPA and China, and then reclassified non-audit services in accordance with the study in this paper. Non-audit services are classified into three categories: traditional non-audit services, consulting services and new non-audit services. Furthermore, based on the new classification of non-audit services, this chapter studied the functions of each category respectively.Chapter Five: Existent Problems and Solutions of Non-audit Services Provided by CPA Industry in ChinaThis chapter firstly introduced the current situations and existent problems of non-audit services in China’s CPA industry, and then pointed out the countermeasures of non-audit services in China. That is, the development of non-audit services should be energetically advocated, and at the same time the guidance and supervision of non-audit services should be done well. Lastly, at the end of this chapter, it ge a brief introduction to the problems that more attention should be paid to in the development of non-audit services. Lastly, it is the conclusion of this dissertation. It concludes that non-audit services should be provided in China’s CPA industry, but more attention should also be paid to the guidance and supervision to non-audit services, which will be helpful to the healthy development of CPA industry in China.
论文关键词： 注册会计师；注册会计师业务范围；非审计服务；
Abstract（英文摘要）：www.328tibEt.cn Since China’s entry into WTO, domestic enterprises’demands for non-audit services he been rapidly increasing for their better participation in the international competition. Meanwhile, large numbers of foreign accounting companies will come into Chinese accounting service market, and this will put China’s CPA industry under great pressure. International accounting companies he more power and great advantage over Chinese ones especially in the field of non-audit services. Against this background, more attention should be paid to the development of non-audit services of CPA, while the Enron affairs give an alarm to Chinese non-audit services of CPA. After the deep analysis of the Enron affairs, it hasn’t been found that non-audit services of CPA are the wrongdoer of auditing failure; but we do see the potential conflicts between non-audit services of CPA and its audit services. Then should non-audit services be developed in China’s CPA industry? Starting with the analysis of the characteristics of CPA industry, the author in this dissertation puts forward that CPA industry has dual characteristics which determine that the business range of CPA necessarily includes non-audit services and audit services, in other words, CPA industry should develop non-audit services; based on the theories of welfare economics concerning public property and private property, the author explains the relationship between audit services and non-audit services and gives a classification of non-audit services and also studies the functions of non-audit services. Concerning China’s development and existent problems, the author states that non-audit services of CPA should be energetically developed in combination with appropriate and efficient guiding and supervision.This dissertation includes five chapters, as followed.Chapter One: Literature Review and CommentsThis chapter has a literature review on whether CPA should provide non-audit services at home and abroad. Concerning this question, foreign scholars he accumulated abundant materials and done their research beginning with the analysis of the relationship between non-audit services and auditing independence, while they hen’t reached the common agreement but formed three different opinions. In contrast, domestic scholars basically analyze the pros and cons of non-audit services and advocate the development of non-audit services, combining with domestic present situation. Based on the literature review, the author points out neither foreign nor domestic scholars he illustrated the reason why there exist auditing services and non-audit services in CPA industry; they hen’t studied either whether non-audit services should be provided from the perspective of the characteristics of CPA industry. Based on the above mentioned, concerning whether to provide non-audit services or not, this paper has done the research study from a new perspective of the characteristics of CPA industry, which jumps out of the original one---- the relationship between non-audit services and auditing independence.Chapter Two: Characteristics of CPA Industry and Its Business RangeThis chapter firstly reviewed the development of CPA industry, and then put forward that CPA industry has dual characteristics, that is, CPA industry has both the characteristic of a quasi-government and that of general service industry. The dual characteristics determine that CPA business range necessarily include non-audit services and auditing services. In other words, CPA industry should provide non-audit services; moreover, to some extent, the dual characteristics promote the renewal and development of varieties of non-audit services, thus further expand the business range of CPA industry.Chapter Three: the Relationship between Non-audit Services and Auditing ServicesBased on the theories of welfare economics concerning public property and private property, this chapter argued for the relationship between auditing services and non-audit services. That is, there are both mutual promotion and potential conflicts between the two when accounting firms provide non-audit services and auditing services; and whether these potential conflicts will turn into realistic conflicts is determined by certain conditions, among which the most significant factor is the proportion between the income of CPA non-audit services and the revenue of the CPA firm. According to case analyses, the author drew a conclusion that if the proportion of the income gained from non-audit services to the accounting firm’s revenue gained from the services for the same client is not more than 50%, and if the proportion can be controlled properly, it will do good to the harmonious development of non-audit services and auditing services, and thus will be beneficial to the healthy development of both accounting firms and the whole CPA industry. Chapter Four: Classifications and Functions of CPA Non-audit ServicesThis chapter introduced the definitions of non-audit services in UN,AICPA and China, and then reclassified non-audit services in accordance with the study in this paper. Non-audit services are classified into three categories: traditional non-audit services, consulting services and new non-audit services. Furthermore, based on the new classification of non-audit services, this chapter studied the functions of each category respectively.Chapter Five: Existent Problems and Solutions of Non-audit Services Provided by CPA Industry in ChinaThis chapter firstly introduced the current situations and existent problems of non-audit services in China’s CPA industry, and then pointed out the countermeasures of non-audit services in China. That is, the development of non-audit services should be energetically advocated, and at the same time the guidance and supervision of non-audit services should be done well. Lastly, at the end of this chapter, it ge a brief introduction to the problems that more attention should be paid to in the development of non-audit services. Lastly, it is the conclusion of this dissertation. It concludes that non-audit services should be provided in China’s CPA industry, but more attention should also be paid to the guidance and supervision to non-audit services, which will be helpful to the healthy development of CPA industry in China.
论文关键词： 注册会计师；注册会计师业务范围；非审计服务；