CAJ | 학술논문

目前，非审计服务与审计服务是否具有知识溢出效应，以及是否影响审计质量引起关注。独立方程模型确认非审计收费与审计收费之间存在某种相关关系，表明审计服务与非审计服务之间存在知识溢出效应。尽管没有发现非审计服务影响审计质量的直接证据，但有证据表明前期非正常应计对非审计收费有显著影响，这在一定程度上证明了人们对非审计服务影响审计独立性的担忧。
목전，비심계복무여심계복무시부구유지식일출효응，이급시부영향심계질량인기관주。독립방정모형학인비심계수비여심계수비지간존재모충상관관계，표명심계복무여비심계복무지간존재지식일출효응。진관몰유발현비심계복무영향심계질량적직접증거，단유증거표명전기비정상응계대비심계수비유현저영향，저재일정정도상증명료인문대비심계복무영향심계독립성적담우。
At present, whether audit services and non -audit services having knowledge spillovers and affecting audit quality has been concerned .Single-equation model confirms an association between audit and non -audit fees, which shows that such evidence is consistent with knowledge spillovers between the two services .Despite we don′t find direct evidence that non -audit services affect audit quality , but there is evidence that early abnormal accruals have an impor-tant impact on non -audit fees, to a certain extent, this confirms people′s concerns about what non -audit services affect auditor independence.