非审计服务、知识溢出与审计质量

摘要

目前，非审计服务与审计服务是否具有知识溢出效应，以及是否影响审计质量引起关注。独立方程模型确认非审计收费与审计收费之间存在某种相关关系，表明审计服务与非审计服务之间存在知识溢出效应。尽管没有发现非审计服务影响审计质量的直接证据，但有证据表明前期非正常应计对非审计收费有显著影响，这在一定程度上证明了人们对非审计服务影响审计独立性的担忧。%At present, whether audit services and non -audit services having knowledge spillovers and affecting audit quality has been concerned .Single-equation model confirms an association between audit and non -audit fees, which shows that such evidence is consistent with knowledge spillovers between the two services .Despite we don′t find direct evidence that non -audit services affect audit quality , but there is evidence that early abnormal accruals have an impor-tant impact on non -audit fees, to a certain extent, this confirms people′s concerns about what non -audit services affect auditor independence.