萨奥法案对系统防范非审计服务弊端的启示  

The System Measures of Preventing Non-Audit Service from the Non-independence in the View of Sarbanes-Oxley Act

作　　者：陈福军[1] 肖珊[2] 

机构地区：[1]东北财经大学MBA学院 [2]东北财经大学会计学院

出　　处：《Journal of Modern Accounting and Auditing》2005年第6期78-81,共4页现代会计与审计（英文版）

摘　　要：本文分析了非审计服务的巨大需求及其对审计独立性的影响，介绍了美国的萨奥法案。并针对中国情况，提出了对非审计服务的非独立性弊端进行系统防范的观点。并从以法律形式规范限制非审计服务、建立审计委员会聘任制度、实行注册会计师轮换制等方面进行了阐述。The view of preventing non-audit service from the non-independence in the view of the Sarbanes-Oxley Act has been proposed based on the effect analysis of audit independence on non-audit service. The measures have been proposed such as limiting the scope of non-audit service by law, governing by audit council and engaging the accountant by turns in Chinese market. There are great demands of non-audit service in Chinese market.

关 键 词：非审计服务 审计独立性 萨奥法案 

分 类 号：F239.2[经济管理—会计学]