近年来,随着会计行业竞争的日趋激烈,非审计服务收入占事务所总收入的比重日益俱增,并逐步取代审计服务成为注册会计师业务体系中的“主角”。然而随着近年上市公司丑闻不断的发生,引起政府相关部门、广大投资者、债权人及社会公众对非审计服务是否影响审计的独立性这一问题的高度关注,审计职业界也为此展开了激烈的讨论。 In recent years, with the increasingly fierce competition in the accounting profession, the proportion of non-audit service revenue in the total revenue of the firm has been increasing day by day, and gradually replaced the audit service as the “protagonist” in the CPA business system. However, with the continuous scandals of listed companies in recent years, the relevant departments of the government, investors, creditors and the general public have been paying close attention to the issue of whether the non-audit services affect the independence of audit. discussion.