Impact of provision of non-audit services on auditor's independence

Our interest in this topic arises out of the growing popularity of provision of non-audit services by CPA firms to their audit clients. The main focus of our study is on the examination of auditor activity in the area of non-audit services or management advisory services (MAS), and its impact on users' perceptions of auditor independence. We discuss various studies that have been carried out by other researchers on the same issue. We also conduct a survey to find out the situation and the opinions of related parties in Singapore.ACCOUNTANC