Provision of non-audit services essay
In addition to NAS purchases by audit clients, the largest accounting firms have rebuilt their consulting practices over the past decade by expanding internal staff to deliver NAS to audit clients and acquiring other consulting services for NAS delivery to non-audit clients. al. 2012 Lisic et al. 2019Donelson et al. 2020. There has been a long-standing debate whether the provision of non-audit services by accounting firms to clients can compromise auditor independence, for example Alexander amp Hay, 2013 Wines, 2012 Zerni, 2012. From companies: accountant is not allowed to provide certain services. comes into effect on April 1, Notice No. SO 902 E issued. 03.2014. An auditor appointed under this law may only provide the company with other services approved by the Board of Directors or the. follow-up to the article and explained the application of the revised paragraph SG410.27A, and the new concept of ARS to audit clients that are listed entities. A GUIDELINE OR A RULE