management advisory services

MAS Services other than external auditing supplied by external auditors. Examples of management advisory services (MAS) include (i) *tax advice, (ii) employee training, (iii) IT systems implementation, (iv) the Outsourcing of internal auditing, and (v) a variety of Consulting projects. (Some users of the term MAS may exclude tax advice from its definition.) Regulators throughout the world have raised concerns in recent years over the levels of MAS supplied by the *Big Four auditing firms, and the alleged extent to which lucrative MAS contracts can compromise the *independence of the external *audit opinion. The term nonaudit services (NAS) is sometimes used as an alternative to MAS. Further reading: Caswell (1999)

Auditor's dictionary. 2014.

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