刍议非审计服务对审计独立性的影响【摘要】随着经济的发展，非审计服务也有了进一步的发展。而会计师事务所是否应该发展非审计服务，国内外理论与实务界一直没有得出一致的结论。本文通过深入分析国内外非审计服务的发展现状及非审计服务对审计独立性影响的情况，指出我国与国外非审计服务发展的差别，并对会计师事务所从事非审计服务进行利弊分析，运用对比分析的方法阐述了两种不同的观点：支持或反对会计师事务所对审计客户提供非审计服务，指出在我国非审计服务的发展现状下，会计师事务所开展非审计服务是现实的选择，适当开展非审计服务有利于我国会计师事务所的发展。文章最后提出规范我国注册会计师行业强化审计独立性，提高非审计服务质量，提升行业竞争力的建议。【关键词】非审计服务审计独立性会计师事务所审计质量DiscussionoftheEffectofNon-auditServicesontheIndependenceoftheAuditAbstract:Withthedevelopmentofeconomy,non-auditservicesarealsogettingonemorestep.WhetherCPAfirmsshoulddevelopnon-auditservices,theoryandpracticeofterritoriesathomeandabroadhasnotbeenreachedthesameconclusion.Thisanalysisesdomesticandforeignnon-auditservicestatusandinfluenceofauditindependenceinChinaandforeign,andpointoutthedifferencebetweenthem.Usingthecomparativemeasuretoanalysistheadvantageanddisadvantageofnon-auditservicesinCPAfirmstoillustratetwodifferentviews,insistoropposeCPAfirmstoprovidenon-auditservices,andpointoutthestatusofthedevelopmentofnon-auditservicesinCPAfirmsisbeingarealchoice.Andnon-auditservicesinCPAfirmsisusefultothefirm’sdevelopment.ThispaperadvicestostrengtheningCPAauditindependence,improvethequalityofnon-auditservices,enhancethecompetitivenessoftheindustry.Keywords:Non-auditServicesAuditIndependenceCPAFirmAuditQuality目录引言........................................................................................................................................................1一、非审计服务的涵义与内容.......................................................................................................1（一）非审计服务的涵义............................................................................................................1（二）非审计服务的内容............................................................................................................1二、会计师事务所提供非审计服务的意义.....................................................................................2三、国内外非审计服务的发展现状................................................................................................3（一）国外的发展现状................................................................................................................3（二）我国非审计服务的发展现状.............................................................................................4（三）国内外非审计服务不同发展情况的原因分析.................................................................5四、非审计服务影响审计独立性的情况分析.................................................................................5（一）非审计服务不影响审计独立性.........................................................................................5（二）非审计服务影响审计独立性.................................................................................................6（三）简要评述.................................................................................................................................8五、优化非审计服务，提升审计独立性的建议...............