The Research About Non-audit Services Question Of China's CPA

With the continuous development of social economy and the continuous development of the accounting audit market, the scope business of CPA are also expanding,Not only provide audit services for clients,but the non-audit services at the same time,However whether non-audit services will effect the independence and quality of audit,but certified public accountant as the other person of property ownership and management rights,if the objectivity and fairness of CPA audit work can still be effectively maintained,how the CPA to rational carry out non-audit services, which is still a hot issue of the academic and professional field. Today, these problems are still controversial and not reach a consensus. Strengthing the study to the problem of non-audit services, establishing and perfecting the system of non-audit services of CPA for the protection of investors,safeguard the legitimate rights and interests of CPA and standardize the market order also have great theoretical and practical significance. For these reasons, the authors chose the hot issues to explore.The main research method of this article are theoretical and empirical methods to carry out study to the issue of non-audit services, combining standardized and empirical (case) research,combining qualitative and quantitative research,a combination of comprehensive use of economy science,management,and knowledge of game theory, and through a principal-agent theory and rent-seeking theory as theoretical support,drawing on the relevant literature research findings at home and abroad, combined with our country unique research background, focusing on integrating theory and practice.In the normative research, on the basis of the relevant literature review at home and abroad using the relevant theory through the elaboration and development of non-audit services of the history and causes of the research,using the means of induction, deduction, and comparative analysis. In the empirical (case) study, combining the outbreak of pairs of an event outbreak of pairs of an event, to conduct idepth analysis of this case, a detailed analysis on the impact of Enron of the Arthur Andersen provide audit services and non-audit services at the same,and against this case, summed up how the CPA of China carry out the reasonable development of non-audit services.The author follows proposing questions, analyzing problems, then conclusing the research ideas, and mainly proposing the following view: 1. Through the United Nations, the International Federation of Accountants and the American Institute of Certified Public Accountants division criteria of non-audit services ,to define China's non-audit services including four aspects in the specific content;2. Using principal-agent theory and rent-seeking theory to explain the produce motivation of non-audit and the opinion of the impact to audit quality;3. Through the analysis to "Enron",resulted in non-audit services in our country should take encouraging and guiding measures;4. Proposed the development of our country should be from the follow several aspects:law,external supervision, the Association of Certified Public Accountants, accounting firms as well as theoretical studies.