Abstract

External auditors are very important for third partite because they add credibility to financial statements and third party can make decision in accord of financial statement audited. In recent years, the auditing and accounting profession faced scrutiny because of auditing scandals. Recent high profile accounting controversies such as Enron and World have highlighted the continuing debate about whether and how auditors can be independent of their clients (Kosmala, 2003).  In the view of the fact, now a days because of non-audit services, the audit practice is questionable, whereas third parties believe that without independence, there is no value for accounting and auditing practices.   In this paper the author concluded that the non-audit services impair audit independence and audit objectivity.

In this situation, the author believes that both the professional and academic should be redefined non-audit services and also limited such services for audit and accounting professions; therefore national and international professions should be taken more reactions regarding to clarify of non-audit services to auditors as well as third parties.

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