非审计服务对审计独立性的影响

1、内 容 提 要注册会计师职业的诞生最早可追溯到1853年苏格兰爱丁堡注册会计师协会的成立，时至今日，这一“伟大”的职业已经走过150年的历史。在其漫长的发展过程中，审计服务在相当长的时间里一直是注册会计师的核心（core）业务，被认为是“推动注册会计师职业发展的最主要的因素和最强大的动力（林启云，2002）”。但是，随着社会经济的不断发展与进步，自20世纪80年代，注册会计师职业界的业务结构却发生了微妙的变化非审计服务的收入比例与日俱增，并逐步取代了审计服务成为注册会计师业务体系中的“主角”。例如，从1985年到1995年期间，世界上“六大”会计师事务所的审计收入占总收入的比例由58%降低到不足46%（杜兴强，2001）。1999年，“五大”会计师事务所中，安达信、普华永道、安永、德勤、毕马威的审计收入比例分别为18%、35%、34%、31%、36%。非审计服务的迅猛发展使之成为众“宠”之物，引发了社会各界的强烈关注。职业界的争论，社会公众的质疑最终使得政府监管部门不得不涉足其中。2000年，美国证券交易委员会（SEC）在其主席阿瑟利维特（Arthur Levitt）的极力推动下，开展

2、了一场声势浩大的独立性规则修订运动，从而点燃了非审计服务与注册会计师独立性的大论战“独立战争”的导火索。2001年岁末，“安然大厦”轰然倒地，“百年老店”安达信被“扫地出门”，“五大”变“四大”，更是将这场“战争”推向高潮。2002年7月，美国政府以立法形式出台了限制非审计服务的萨班斯奥克斯利法案，其他国家也纷纷“效仿跟从”。在此背景下，从理论高度对非审计服务进行全面、系统地审视与剖析，显得尤为重要。本文将从以下三个部分进行论述：第一部分是非审计服务概论，首先介绍了非审计服务的定义与类别，其次回顾了现代非审计服务的发展历史（19世纪末20世纪初至20世纪90年代中期），最后以“史”为鉴，从宏观和微观两个角度深刻剖析了非审计服务的发展动因。第二部分是本文的核心部分。如果以时间为线索（纵向）来看全文的结构，这一部分实际上是前面非审计服务发展简史的延续。本部分以“西方”国家注册会计师行业（主要是“四大”）以及非审计服务的发展现状（20世纪90年代中期至21世纪初）为背景，以安然事件为素材，从理论分析和实务政策两个层面详尽透彻地论述了非审计服务对审计独立性的影响，得出最后的结论：非审计服务是一

3、把“双刃剑”，它的“利锋”和“弊锋”在会计师事务所的不同发展时期会发挥不同的作用。第三部分，在对我国注册会计师非审计服务的发展现状进行深入分析的基础上，指明了当前我国发展非审计服务的策略，并对鼓励和引导当前我国会计师事务所积极发展非审计服务的可行性作了详细的论证，最后提出了相应的政策建议。如果以地域为线索（横向）来看全文的结构，文章的前两部分是针对“西方”的分析，本部分则回归到属于我们自己的“时空”。关键词：非审计服务 会计师事务所 审计独立性ABSTRACTCertified public accountant （CPA） as a profession can be dated back to the founding of the Scotland Edinburgh association of certified public accountant in 1853. Up to now, the great profession has a history of 150 years. In her long way of development, audit services

4、 have always been the core of CPA in a fairly long time, and are regarded as “the most principal factor and the most powerful engine for pushing CPA profession ahead （Lin qiyun，2002）”. However, since 1980s, with the continuous development and improvement of economy, some subtle changes have taken place in the business structure of CPA professionthe steady increase of revenue percentage in non-audit services which gradually take the place of audit services as “leading role” in the business system

5、 of CPA. For example, from 1985 to 1995, the percentage of audit revenue in terms of total revenue in the world “big six” accounting firms dropped from 58% to no more than 46%（Du xingqiang，2001）. In 1999, among the “big five” accounting firms, the percentage of audit revenue in Andersen, PwC, Ernst & Yong, Deloitte & Touche, KPMG were 18%, 35%, 34%, 31%, 36% respectively. Non-audit services win the favor because of its rapid development and bring great concern of public. In the end, the related

6、authorities have to step in because of the disputes of the profession and doubts of the public. In 2000, with the active promotion of chief Arthur Levitt, SEC launched a spectacular campaign towards the revision of independence rules, which leaded to a war between non-audit services and the independence of CPAthe fuse of “independence war”. In the end of 2001, Andersen suddenly collapsed and was excluded from the profession of accounting, so “big five” turned to “big four”, which marked the clim

7、ax of the “war”. In July 2002, US government proclaimed the SarbanesOxley Act restricting non-audit services in form of legislation, and other countries followed by.In the background, a comprehensive and systemic research on non-audit services in the view of theory is necessary and important. The argument includes three parts followed: Part one is the outline of non-audit services. Firstly introduces the definition and category of non-audit services, then reviews the development history of moder

8、n non-audit services （from the end of 19th century to the mid-term of 1990s）, finally taking the history for a mirror, explains the driving force of non-audit services from the macro- and micro- perspective.Part two is the core of the thesis. If we view the thesis in the time sequence （vertically）, the part actually is the extension of the brief history of the development of non-audit services. With the background of the status of CPA profession and non-audit services in western countries and wi

9、th the material of the incident of Enron and Andersen, the part expounds the effect of non-audit services on audit independence from theoretic analysis level and practice policies level, at last comes to the conclusion: non-audit services is a “double-edged sword”, which “advantage edge” and “disadvantage edge” will exert different influence on accounting firms in different phase of their development.Part three, on the basis of analysis of the status of non-audit services of our CPA, points out the development strategy of non-audit services in China; then explains the feasibility of encouraging and leading CPA in our country to develop non-audit services; finally puts forward the corresponding policies and suggestions. If we view the structure of the thesis by the clue of space （horizontally）, the first two parts are analysis in accordance with “west countries”, this part goes back to our own country at present. Key Words: Non-audit S

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