文档介绍：安然事件对我国注册会计师行业的启示摘要本文由安然破产,安达信审计失败引发的关于非审计服务是否有损于注册师审计独立性的入手,讨论了什么是非审计服务,它的产生,并着重讨论了在注册会计师提供审计服务时,其对独立性的。文章得出在必要的监管机制保证审计独立性的基本前提下,非审计服务可以提高审计质量,有利于事务所吸收优秀人才,节约资源;是有利于注册会计师行业的,是符合财务报告使用人利益的结论。给我们的启示是既要鼓励和引导我国会计师事务所发展管理咨询等非审计服务,迎接 WTO 的挑战与机遇;也要加强对非审计服务的监管。关键词安然安达信非审计服务独立性 Abstract Beginning with the bankruptcy ofthe Enron Corporation ,and the auditing failure ofthe Andersen Accounting Firm ,the following dissertation analyzes what none-auditing-service is,its emergence ,and its influence onthe traditional auditing service ofthe Certified Public Accountants. following es tothe conclusion that under certain watch and control toguarantee the basic premise ofthe auditors ’ independence ,none-auditing-service can actually behelpful tothe auditing service byincreasing the auditing quantity ,bebeneficial tothe accounting firms ’absorption ofelitist ,and behelpful to save the economic resources. Sonone-auditing-service benefits the development ofthe accounting profession and matches the financial reports users ’interest. This enlightens ustoencourage and to guide the none-auditing-service inthe accounting firms inour country for ing challenge ofbeing amember ofWTO. Key words Enron Andersen none- auditing-service independence 一、问题的提出近日,美国《财富》 500 强排名第七的安然公司破产一案,不仅严重动摇了美国证券市场的信心,在美国政坛也引起轩然大波,甚至已成为全球关注的焦点。作为安然公司的审计师,美国五大会计师事务所之一的安达信会计师事务所也被指控丧失诚信,审计失败,其由盛至衰,一如冰山消融,实在值得我们深思。安然公司自 1985 年成立以来