在美国是禁止会计师提供他们所进行审计的公司以非审计服务的。
In America, accountants are barred from providing most non-audit services to firms they audit.
公司利润的16%来自为得到审计服务的顾客提供非审计服务。
Some 16% of the firm’s revenue comes from providing non-audit services to audit clients.
但是到目前为止，泄露的草案中最激进的提议是禁止审计公司提供非审计服务。
But by far the most radical proposal in the leaked draft would be to forbid audit firms from providing non-audit services.
因为许多公司都是从四强中的一家获取非审计服务，如今他们选择就只剩三个了。
Many companies even now have only three to choose from, because they buy non-audit services from one of the big four.
随着信息时代的到来，会计师事务所向客户提供非审计服务已成为一种世界潮流。
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.
近年来，非审计服务对审计独立性及审计质量的影响引起了国际审计界的广泛关注。
In recent years, lots of concerns are focused on the effects of non-audit service on audit independence and audit quality in international audit industry.
在这种情况下，对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。
Under this situation, it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county's specific environment.
另一种观点认为，非审计服务加强了注册会计师和被审计单位的经济联系，损害了审计独立性。
Another standpoint view non-audit services will strengthen the economic links between customer and incumbent auditor, which will damage auditor independence.
然而，在相当长的时间内，审计服务一直是注册会计师行业的核心业务，非审计服务并未引起人们的关注。
However, within quite a long time, audit was regarded as the key business of CPA profession, while non-audit services did not arouse people's attention.
非审计服务的提供是否导致盈余管理、是否影响审计的独立性，仍然是审计学术界和职业界关注的热点问题。
Whether the provision of non-audit services leads to earnings management and affect the independence of the audit or not, which is still a hot issue in audit academic and vocational sector.
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
本文囊括了有关非审计服务与审计独立性的主要研究文献和成果，为了解国外相关研究提供了全面的资料，希望对今后在我国进行此类研究有所帮助。
This thesis which includes main papers in this area, can offer an comprehensive vision for understanding foreign relevant research, and hope to be helpful for the research in our country.
非审计提供服务研究损害审计师的独立性，微分动力驱动审计师的行为。
Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior.
审计考试包含了审计的整个流程，其他鉴证或非鉴证类型的服务，以及AICPA职业道德准则。
Auditing encompasses the entire audit process, other services including compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct.
中国注册会计师道德准则有制定总则来评估提供非保证服务是否会产生自我评价的威胁从而影响我们的审计独立性。
The CICPA ethical guidelines have provided general principles to assess whether the provision of nonassurance services might create selfreview threat against our audit independence.
中国注册会计师道德准则有制定总则来评估提供非保证服务是否会产生自我评价的威胁从而影响我们的审计独立性。
The CICPA ethical guidelines have provided general principles to assess whether the provision of nonassurance services might create selfreview threat against our audit independence.
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