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安然事件对我国注册会计师行业的启示
发布时间： 2003-8-26 作者：谢华
摘 要 本文由安然破产，安达信审计失败引发的关于非审计服务是否有损于注册会计师审计独立性的问题入手，讨论了什么是非审计服务，它的产生，并着重讨论了在注册会计师提供审计服务时，其对独立性的影响。文章得出在必要的监管机制保证审计独立性的基本前提下，非审计服务可以提高审计质量，有利于事务所吸收优秀人才，节约经济资源；是有利于注册会计师行业的发展，是符合财务报告使用人利益的结论。给我们的启示是既要鼓励和引导我国会计师事务所发展管理咨询等非审计服务，迎接WTO的挑战与机遇；也要加强对非审计服务的监管。
关键词 安然 安达信 非审计服务 独立性
Abstract Beginning with the bankruptcy of the Enron Corporation, and the auditing failure of the Andersen Accounting Firm, the following dissertation analyzes what none-auditing-service is, its emergence, and its influence on the traditional auditing service of the Certified Public Accountants. The following dissertation comes to the conclusion that under certain watch and control to guarantee the basic premise of the auditors’ independence, none-auditing-service can actually be helpful to the auditing service by increasing the auditing quantity, be beneficial to the accounting firms’ absorption&nbs p;of elitist, and be helpful to save the economic resources. So none-auditing-service benefits the development of the accounting profession and matches the financial reports users’ interest. This enlightens us to encourage and to guide the none-auditing-service in the accounting firms in our country for the coming challenge of being a member of WTO[1] [2] [3] [4] [5] 下一页
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