Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners
研究了非会计从业人员使用国际鉴证业务准则（ISAE）的情况，发现准则使用增加、披露改善，但仍有违规，且使用准则提升了报告透明度和独立性，扩大了市场份额。
SUMMARY When last revising the International Standard for Assurance Engagements (ISAE) 3000, the International Auditing and Assurance Standards Board (IAASB) determined that it is in the “public interest” for all competent practitioners (including nonaccounting practitioners) to use the ISAEs. The IAASB imposed conditions on such use, that an engagement’s underpinning ethics and quality control frameworks should be disclosed in the assurance report. Although this explicit determination may encourage wider use of ISAEs by nonaccounting practitioners, the conditions imposed may also act as a deterrent. Using a pre-post design on 2,282 international assurance engagements undertaken by nonaccounting practitioners, we identify increased use of ISAEs and greater disclosure of underpinning ethics and quality control frameworks, although some breaches remain. We further find that switches to ISAEs by nonaccounting practitioners have resulted in enhanced transparency of assurance procedures and independence in the assurance report and an increased share of the assurance services market.