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Qi-JW · 2025年03月26日

non-audit services by external auditors指哪些services?请举例。

NO.PZ2024010505000038

问题如下:

Which of the following refers to a lesson learned from a corporate governance failure?

选项:

A.External auditors should also provide non-audit services to a company.

B.Clear delineations should exist between finance and operations management.

C.A majority shareholder should serve as the company’s chair and CEO to protect his interests.

解释:

B is correct. One of the lessons learned from Tyco’s corporate governance failure is that there should be clear delineations between finance and operations management. A lesson learned from the Enron scandal is that there should be a restriction on the provision of non-audit services by external auditors. A lesson learned from the Parmalat failure is that there should be a provision in the bylaws for the separation of the chair and CEO roles.

​non-audit services by external auditors指哪些services?请举例。

1 个答案

王岑 · 2025年03月26日

嗨,从没放弃的小努力你好:


“Non-audit services by external auditors”(外部审计师提供的非审计服务),指的是审计师除了对财务报表进行独立审计之外,还为公司提供的其他服务。

常见的非审计服务举例:

1)税务筹划(Tax planning),例如帮助公司设计税收结构、避税方案。

  • 可能影响独立性:如果审计师自己设计了税务方案,后来再审计这个方案是否合规,容易有偏见。

2)内部控制咨询(Internal control advisory),比如为公司设计内部审计流程或控制机制

  • 审计师不能审自己设计的制度,会破坏独立性。

3)企业收购和估值咨询(M&A and valuation services),比如帮助客户评估收购目标、协助并购交易、估算公司资产价值

  • 审计师若参与估值过程,可能在审计时难以保持客观。

4)IT系统服务(IT services),比如设计或实施财务系统、ERP系统等

  • 审计师如果亲自设计了系统,再审计这个系统的数据,会存在利益冲突。

5)人力资源服务(HR services),比如帮助招聘高管、制定绩效考核机制

  • 这类服务可能影响审计师的独立判断。

以安然(Enron)事件为例,外部审计师安达信(Arthur Andersen)同时为其做审计服务,提供大量非审计服务(如税务、IT咨询),最终导致审计师与公司利益深度绑定,没有及时揭示安然的财务造假,引发信任危机,酿成严重公司治理失败。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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