An Investigation of Nonaudit Fees in Australia
An Investigation of Nonaudit Fees in Australia
复制标题
澳大利亚非审计费用调查
DOI：
10.1111/j.1467-6281.1979.tb00080.x
复制
发表时间：
1979
期刊：
影响因子：
2.1
通讯作者：
B. Pollard
中科院分区：
文献类型：
--
作者：
Jere R. Francis;B. Pollard
本文探讨了澳大利亚的非审计费用，包括审计师的独立性。在政治层面上提出非审计服务问题，可以为更客观地研究过去发生的独立性问题提供机会。这意味着，非经常性管理服务不会以牺牲独立客观性为代价而导致以客户为导向。没有证据表明非审计费用是审计师收入的一个日益增长的来源，至少从审计客户那里是如此。
The article examines nonaudit fees in Australia, including auditor independence. Raising the question of nonaudit services at a political level could represent an opportunity for a more objective study of the independence issue that has occurred in the past. There is an implication that nonrecurring management services do not result in client orientation at the sacrifice of independent objectivity. There is no evidence that nonaudit fees were an increasing source of auditor revenues, at least from audit clients.