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会计学论文:非审计服务对审计的影响

时间:2015-11-09 09:25来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
会计学论文:非审计服务对审计的影响

本文回顾了非审计服务对审计独立性和审计质量的影响。本文首先做了简介和四个利益相关者观点的总体框架。框架将描述非审计服务代理对审计独立性和审计质量 的评估影响,例如审计师的订单、客户、财务报告用户,和监管机构。接下来,细节将在以下章节中讨论研究人员使用代理来评估非审计服务的影响的各种观点,如审计师对于倾向持续经营的参考意见和财务报表的问题。最后,本研究将描述当前的论题和进一步的研究建议。本文献对联合审计和非审计服务的规定以及有关规定影响感兴趣的学者应该是有所帮助的,比如2000年的美国证券交易委员会和2003年2002年的萨班斯-奥克斯利法案。
 
Abstract
 
The paper reviews literatures on influences of non-audit services on auditor independence and audit quality. It is begun with a brief introduction and a general framework from the standpoints of four stakeholders. The framework will describe the proxies used to evaluate the influences of non-audit services on auditor independence and audit quality, in the order of auditors, clients, financial reporting users, and regulatory bodies. Next, detail discussions will present in the following chapters about the various views of researchers who use the proxies to evaluate the impact of non-audit services, such as auditors’ propensity to issue going-concern opinions and restatements of financial statements. Finally, existing limitations in this research will be described and suggestions for further research will be offered. The literature review is supposed to be useful to academics interested in impact of joint provisions of audit and non-audit services as well as to the relevant regulations, such as U.S Securities of Exchange Commission in 2000 and 2003 and Sarbanes-Oxley Act of 2002.
 
Contents
 
Chapter 1 Introduction…………………………………………………………………. 引言
Chapter 2 Framework for Research in Non-Audit Services…………………………..非审计服务的研究框架
2.1 Relevant definitions…………………………………………………………………相关定义
2.2 Conflict views of auditing regulators and professions……………………………...审计监管机构和职业冲突的观点
2.3 Framework for literature review research………………………………………....文献综述研究的框架
   2.3.1 Auditors (linkage 1)……………………………………………………………审计师(责任编辑:cinq)


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