A Research On The Relationship Between CPA's Non-audit Services And Auditing Independence

Discussions have kept on for a long time about influence from CPA's non-audit services (NAS) to auditing independence and haven't been agreeable at present. After presenting the definition of NAS, the thesis reviews the evolving process of NAS and analyzes the reasons of its prosperity and setback. Then, the thesis historically reviews some of the foreign researches on the relationship between NAS and auditing independence during the past thirty years. Based on that, the thesis recommends specs analysis on this topic. By normatively analyzing the notion of auditing independence, the thesis puts forward its conclusion. In the situation that CPA provide both audit and NAS to the same client, auditing independence may be and appear to be impaired by the NAS's involvement. The degree of the impairment depends on the proportion and type of NAS as well as the resistibility of CPA, according to which, we should take measures to regulate the NAS market. Based on such conclusion and further analysis of current situation of CPA in China, the thesis proposes several suggestions to future development of NAS in Chinese accounting service market.