摘要:2001年众所周知的美国安然事件成为了投资业的一大丑闻，而与此同时注册会计师审计独立性也成为了众矢之的。尽管安然事件中审计失败是注册会计师缺乏独立性，还是委托代理关系中没有明确独立性要求仍然是一个值得探讨的问题。但毫无疑问，审计独立性在当今经济市场中占据着举足轻重的地位，它关系着上市公司报表的可信性，关乎整个资本市场的健康运作。根据2012年最新的四大业绩报告显示，两年的经济衰退期过后，业务收入增长重新回稳，审计业务收入实现了5.6%的增长，咨询业务收入实现了 15.9%的增长，税务业务实现了7.2%的增长，可见非审计业务收入增长势头迅猛。我国会计师事务所的非审计业务虽与发达国家存在一定差距，非审计业务收入所占比重较小，但发展非审计业务已经成为必然的趋势，例如1999年到2005年咨询服务实现了6个亿约5%的增长。因此论述非审计业务对注册会计师审计独立性的影响具有深远的现实意义。
本文将从非审计业务的概念出发，先后讨论发展非审计业务的意义和我国非审计业务的发展现状，然后引出审计独立性的概念、意义和要求。据此讨论非审计业务对审计独立性的影响，并先后从两个角度对其影响进行分析，一个角度是非审计业务对审计独立性的积极和消极影响，另一个角度是不同的非审计业务对审计独立性的不同影响。文章的最后提出了在保持审计独立性的前提下，实现审计业务与非审计业务协调发展的相关建议。
关键词：注册会计师；非审计业务；审计独立性
ABSTRACT:The well-known American enron event in 2001 became a big scandal of industry, at the same time certified public accountants audit independence has become a target. Although we can not judge enron audit failure is the lack of independence for certified public accountants, or the lack of principal-agent relationship between institutional arrangement .But there is no doubt that audit independence in today's economy occupies a pivotal position in the market, it is about the credibility of the listed company statements, and the health of the entire capital market operation. According to the 2012 New Year four performance report shows two years after the recession, business income growth stabilizes the consulting business achieved 15.9% revenue growth, auditing business income increased by 5.6%, the tax revenue growth of 7.2%. Non-audit services income ratio is still growing, believe that our country certified public accountants of non-audit services will gradually increase, the certified public accountants audit independence also suffered varying degrees of threat. Against the above background, this article will study the effects of non-audit service on audit independence. The text of the non-audit services is audit services of other authentication services, consulting services and other services, audit independence includes the independence of the substance and form.
This article starting from the concept of non-audit services, has discussed the meaning of the development of non-audit services and the development status of China's non-audit services, and then the concept of auditor independence, meaning and requirements. According to discuss the effects of non-audit service on audit independence, and successively from two points of view to analyze the influence of an angle is auditing services on audit independence of the positive and negative influence, another point of view is different effects of non-audit service on audit independence. Finally I put forward some suggestions on the premise of keeping the audit independence.
Keywords: Auditor independence ；non-audit service ；certified public accountants
