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作为一个外部审计师在执行审计服务时，必须独立于公司。如果一个审计师为同一家公司执行内部审计和管理咨询服务，他们提供的审计服务将会出现一些问题。这个问题包括了审计师在执行审计任务时是否独立于心，是否能做出独立可靠的决定。

在美国，有条款禁止公共会计公司为审计客户提供非审计服务。

目前出现了一些对于审计师的质疑，关于是否允许为同一客户执行外部和内部审计服务，从而更加高效的完成工作。通过消除重复的工作，他们可以减少工作的时间。审计人员在执行审计服务时会发现效率低下和其他缺陷。当他们发现这样的弱点，他们可以使用的知识和专业知识，提供咨询服务，以帮助克服这些弱点。

The Public Accounting Firm 

As an external auditor is required to be independent of the company when perform auditing services. If an auditor being to perform internal audit and management consulting services for the same company which they provided auditing services, there will have some issues arise. The issues included whether the auditor can be independent in mind and in appearance when providing such services.

In US, there is prohibited the public accounting firm to provide non-audit services to an audit client.

The arguments for the auditor should be allowed to perform these services for the same client is the auditor can work more efficiency by conduct both external and internal auditing services. They can reduce the time of work by eliminating overlapping work. Auditors will discover inefficiencies and other weaknesses while performing auditing service. When they discover such weaknesses, they can use the knowledge and expertise to provide the consulting services to management to improve such weaknesses. Besides that, by providing other services to same client, the company can save the time and money that would spend to obtain these services from another firm.

The arguments for auditors should not be allowed to perform non-audit services for their audit client is they may not act independently in performing the external auditing services. The incentives of performing consulting and internal audit services will affect the judgment of the external audit. As we know internal audit services are best performed by the people who understand the culture and the operation of the company. Internal auditors are an important part of the corporate governance and should not be replaced by external auditor act as an internal auditor. A company will get more benefits from many different viewpoints. Therefore, company should obtain different entities to act as consultant and internal auditor to get multiple viewpoints.

Explain how 'rules-based' accounting standards differ from 'principles-based' standards. How might fundamentally changing accounting standards from bright-line rules to principle-based standards help prevent another Enron-like fiasco in the future? Some argue that the trend toward adoption of international accounting standards represents a move toward more 'principles-based' standards. Are there dangers in removing 'bright-line' rules? What difficulties might be associated with such a change?

Rules-based accounting standard are specific and detailed rules that must be followed when preparing company's financial statements. Principles-based standard is the general accepted accounting principles (GAAP) which used as a conceptual basis for accountants. It is general guidelines that describe the way classes of transactions should be reflected in general term.

Principles-based may prevent another Enron issues by requiring accountants to make their professional judgments 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。