The Research On The Influence Of Non-audit Service On Adudit-independence

Audit independence is the prerequisite for the existence and development of the CPA industry. With the development of market economy,CPA not only provides audit services to clients,but also provides non-audit services, Whether the provision of non-audit services affect the independence of the audit has became a hot issue in Audit academic and vocational sector.But non-audit services has just started in our courtry,what influences it will cause? For these reasons,this paper mainly studied the impact of that the CPA provides non-audit service simultaneously on the audit independence in our particular circumtance.This paper discussed the effect of non-audit services on audit independence Based on the introduction of the Public Economics theory,principal-agent theory and the economic rent-seeking theory,then analysed in-depth in view of our country's special background. The theoretical analysis shows that the non-audit services will not cause substantial damage to the independence of the audit,and then, the impact of non-audit services on the substantial audit independence is examined by empirical study method. the absolute amount of audit fees and proportion of non-audit fees are not significantly related with audit opinions,There is no significant evidence that non-audit services will damage the substantial independence of the audit,at last,it concluded that our country should make great efforts to develop non-audit services on the basis of theoretical analysis and empirical study,and some advices is brought forword about non-audit services from aspectives as follows: the level of Certified Public Accountants,the level of upervisor outside, CPA'industry,and so on.