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Study on the Non-audit Services of China’s Accounting Firms

Author: TangJuanJuan
Tutor: ZhangXueJun
School: Jiangsu University of Science and Technology
Course: Accounting
Keywords: accounting firms non-audit services independence professional competence
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 3
Quote: 0
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Abstract


After the outbreak of Enron event, the questioning sound resulted from certified publicaccountants providing both audit services and non-audit services finally became the criticalsound. That event directly led to the release of Sarbanes-Oxley Act, which prohibitsproviding non-audit services in some situations, in the US in2002. After that, the rapidmomentum of the international accounting firm trying to promote non-audit services wasend. Whatever questioning or criticizing, all directed at the problem that non-audit serviceswill affect audit independence. For this problem, because of people at different positionowning their different judgments, the dispute that whether Certified public accountants canprovide non-audit services remains constant. Recently a typical significance is, theEuropean commission issued a draft in2011which proposed splitting the audit andnon-audit services of Big Four. But some people who work in the industry thinks that thedraft might not become a reality. In this background, where should domestic non-auditservices go? This paper in order to solve this problem, first of all, does relevant analysisaccording to the development and current situation of non-audit services and doescomparison in all aspects including the way non-audit services and laws appears and thecurrent situation. Then this paper pointes out the necessity of continuing to advancenon-audit services. One reason is that market more favors certified public accountantsproviding non-audit services The other reason is that non-audit services is beneficial to thedevelopment of china’s accounting firms. After that, this paper puts forward to the problemssuch as audit independence and professional competence in the course of development, andfinally proposes the countermeasures and suggestions. Strengthening the knowledge systemand that the construction of china’s accounting firms and that the governments andinstitutions makes regulations is also important to healthy development of non-auditservices.The direction of the theory can promote the development of the practice. Domesticnon-audit services research is of great significance, therefore, the author choose this topic,hope to be able to provide suggestions and theoretical support for the non-audit services ofchina’s accounting firms.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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