| Non-audit services, as CPA's traditional service items, had already existed while audit services were growing vigorously. However, within quite a long time, audit was regarded as the key business of CPA profession, while non-audit services did not arouse people's attention. Since 1970s, the fierce market competition has offered good opportunity for the development of non-audit services. Non-audit services gradually became the most potential value-added services. By 1990s, non-audit services have made more profit than audit services, and grew up to the main profit-earning service items of CPA firms. The rapid development of non-audit services causes hot debate. One kind of standpoint is that non-audit services can expand business area, generate more profit, improve audit efficiency, attract and retain pesonnel, meet customers' demand and diversify audit risk. Another standpoint view non-audit services will strengthen the economic links between customer and incumbent auditor, which will damage auditor independence. The debate focuses on whether the auditor independence is affected by providing non-audit services. The bankruptcy of Enron made non-audit services the target of public criticism. Arthur Andersen provided audit services worthy 25 million dollars to Enron, while it charged up to 27 million dollars for non-audit services. Many people think it is because the large amounts of non-audit services which damage the independence of Arthur Andersen that unavoidably lead to audit failure. On July 2002, USA Congress passed through Sarbanes-Oxley bill, prohibiting CPA firms from offering 9 items of non-audit services to the audit client. Lots of researches have been done abroad about the relationship between non-audit services and auditor independence, from Cohen report to recent positive researches. CPA profession, supervisor and researchers go on the deep discussion to this problem. While non-audit service in our country is relatively in small scale, with the social reform and economic development, market will call for large amount of non-audit services. CPA profession of China also expects to expand the business through providing non-audit services. Under this situation, it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county's specific environment. However, this kind of study is very rare nowadays. In order to combine the specific conditions of our country to study, it is necessary to understand the existing research methods and results. This thesis collects over 40 papers relevant to this problem form 1960s to 2003, including classifying, summarizing and commentating. This thesis which includes main papers in this area, can offer an comprehensive vision for understanding foreign relevant research, and hope to be helpful for the research in our country. In addition, some policy recommendations have also be made for the development of non-audit services in our country. Domestic relevant theses that I have found all agree with promoting non-audit services in our country. Due to the instance that different kinds of non-audit services have different effect on auditor independence, I propose to promote newly-developed assurance services, develop some kinds of consulting services, and continue to provide tax services and other traditional service items. At the same time, the supervising department should strengthen relevant regulation policy. We all hope that non-audit services can step into a benign development track in our country. The structure of this thesis is as follows: Part one is the outline of non-audit services. Firstly introduces the definition and classification of non-audit services, and then briefly review the developing history of non-audit services abroad. Part two introduces the foreign regulations regarding to non-audit services. Mainly tells about the AICPA and SEC's viewpoint about non-audit services and regulations in different periods. And then briefly introduces the supervision measures that o...
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