Rationale and risks of non-audit services


Rationale and risks of non-audit services


You Yu


Journal of Theoretical and applied Economics LOGO

With changing conditions of the financial environment, relative issues of non-audit services still require further developments and researches, concerning their rationale and risks that can be admitted so far, and influences of latest regulations. Here the rationale and risks of NAS were investigated through summarizing prior studies. Some researchers believe that there is a trade-off effect between advantages and disadvantages of NAS, therefore, it can be accordingly concluded that there is at least net effect in NAS’s downsides and upsides, the rationality of NAS can be prove based on this sight. However, many latest researches tend to believe NAS has adverse impacts.


Keywords: Rationale, risks, non-audit services, advantages, disadvantages

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How to cite this article:
You Yu.Rationale and risks of non-audit services. Journal of Theoretical and Applied Economics, 2017; 1:4. DOI:10.28933/JTAE-2017-10-2804


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