A Study on the Relationship between Non-audit Services and Auditor Independence;

Non-audit Services and Auditor Independence--Overseas Literature Review and Policy Recommendations;

Analysing the impact of the independence by non-audit services to audit

CPA s non-audit service,a market behavior of accounting firms for product differentiation,is one of the legal ways that customers of the accounting firms bribe the auditors.

non-audit service is an important service field of accounting offices.

In recent years, However, the competition of accounting industry become fierce, Companied with the steady increase of the revenue in non-audit service (NAS), NAS has taken the place of audit and become the "leading role" in the business system of CPA.

Businesses need more and more non-auditing services at the time that the internationalization trend continues to prosper.

With the coming of the era of information,it is a kind of world trend that the accountant office provide non-auditing services to customers.

In the western audit service marketing,auction is a common trade way between auditor and customer.

Effective audit relies on good audit service.

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.

With the quick development of the CPA profession, its rang of service also changes from the traditional sole financial statement auditing to the coexistence of the auditing service and non-auditing service, in addition, the revenues of non-auditing service weights more and more in the revenues of the whole accounting company.

he non-audit services have positive influence as well as negative influence on audit services.