Empirical Research On The Influence Of Non-audit Service On Audity-independence

Audit independence is the soul of Certified Public Accountants (CPA) and it is also the prerequisite for the existence and development of the CPA industry. With the progress of CPA industry service for market, the revenue from non-audit service is more and more important in the operation of the accounting firm, and the impact of non-audit service on audit independence has also become the core content of audit theoretical and empirical study. The impact of that the listed company purchases audit and non-audit service simultaneously on the audit independence is mainly studied in this paper.Study on the impact between non-audit services and auditor independence can be traced back to the seventies of the 20th century. Today, we still haven't draw an unified view in this field. Some scholars think that the CPAs can strengthen their independence by offering NAS.Some scholars think that it is apt to cause confusion of CPA's role and may build up economic dependence between CPAs and their customers when CPAs offer NAS to their auditing customers, and auditor independence may be weakened. In fact, the revenue percentage in NAS has been increased steadily. in the business system of CPA. Companied with the development of NAS, the argument has been heated.First, we chose the disclosed management consulting services in the annual reports of listed companies in 2009-2009 years as the study samples, and then use the logistic regression analysis of 120 samples which was selected conduct the study, considering the 10 control variables, the results showed that: the absolute amount of audit and proportion of non-audit fees are not significantly related with audit opinions, non-audit fees does negatively affect the process of the audit opinion. There is no significant evidence that non-audit services will damage the substantial independence of the audit.At last, on the basis of theoretical analysis and empirical study, some policy advices is brought forward about non-audit services: our country should develop non-audit services with great exertion, but must regulate it from the level of listed companies, supervisor and CPA' industry.