[摘 要]本文在我国政府鼓励注册会计师行业拓展非审计业务的背景下，以审计质量和审计收费作为审计市场绩效的衡量指标，从会计师事务所业务结构角度来考察注册会计师行业拓展非审计业务对审计市场所带来的影响。实证检验发现，相对其他事务所而言，非审计业务规模越大和当年非审计业务规模较上年扩大的事务所，其审计质量越好，审计收费也越高。这说明事务所拓展非审计业务能扩宽其业务空间，减少其对审计业务的依赖，有利增强其审计独立性，提高审计质量和审计收费。因此，在目前审计服务市场容量有限，竞争过于激烈的环境下，拓展非审计业务是改善行业执业环境的一个重要径途。

[关键词] 非审计业务 市场绩效 审计质量 审计收费

The Empirical Research on Influence of Non-audit Business to Performance of Audit Market

[Abstract] Under the background of the government encourages the certified public accountant industry to expand the non audit business， using audit quality and audit fees as a measure of audit market performance， from the point of view of business structure of audit firms， the paper tests the impacts of the CPA industry to expand the non audit business. Empirical research finds that， in terms of relative to other firms， the larger the non audit business and the size of the non audit business scale than the previous year， the better audit quality is， and the higher audit fees are. This shows that the firms developing non audit services can broaden their business spaces， reduce their reliance on the audit business， enhance the independence of audit， and improve audit quality and audit fees. Therefore， in the current condition that audit service market capacity is limited， and the competition is too fierce environment， the development of non audit services is an important way of improving the over competition， low audit fees， and low audit quality.

[Key words] Non audit services； market performance； audit quality； audit fees

非审计业务对审计市场绩效的影响

-基于会计师事务所业务结构的角度

[摘 要]本文在我国政府鼓励注册会计师行业拓展非审计业务的背景下，以审计质量和审计收费作为审计市场绩效的衡量指标，从会计师事务所业务结构角度来考察注册会计师行业拓展非审计业务对审计市场所带来的影响。实证检验发现，相对其他事务所而言，非审计业务规模越大和当年非审计业务规模较上年扩大的事务所，其审计质量越好，审计收费也越高。这说明事务所拓展非审计业务能扩宽其业务空间，减少其对审计业务的依赖，有利增强其审计独立性，提高审计质量和审计收费。……