Empirical Study On The Relationship Bbtween Non-audit Services And Audit Independence Of China

In the process of globalization, capital market is developing increasingly and theenvironment companies faced with is becoming more complicated, as a result,informationin need are more diversified and complicated. Inner accountant only can’t meet the need,while CPA are equipped with specialized knowledge thus helping companies get relatedinformation. Under the condition, non-auditing services come into being. Non-auditingservices surly provide CPA new source of income, thus helping enhance competitiveness.However, the breaking out of “An Ran” leads users to douting about the independenceand honesty of CPA. Since then, domestic and overseas scholars begin the study of therelationship between non-auditing services and the independence of CPA. However,limited by objective environment, the study of domestic scholars are rare and get noagreement.To get a conclusion and come up with some measures to the development ofnon-auditing services, the article analyzes the relationship between the two in the view ofRent-Seeking theory and principal-agent theory. In the end, the two views come to thesame conclusion: the supply of non-auditing services accompanying with auditing servicescan affect the independence of CPA.On the basis of summarizing the achievement of overseas scholars, the articlepositively analyze the relationship between the two. In the end, we get the conclusion thatthere are no evidence that the supply of non-auditing services affects the independence ofCPA, that is non-auditing services dose not affect the independence of CPA in China’seconomic environment.In the end of the article, based on the research we come to the conclusion that CPA,the companies and relevant departments should adopt some measures to confine thedevelopment of non-auditing services, thus promote healthy and sustainable developmentof them.