Resumen
This study examines the effects of non-audit services on auditors? risk and materiality judgments. The results revealed a significantly negative association between non-audit services and auditors? risk judgments, but only for services involving financial information system design and implementation. The auditors did not change their risk judgments for non-audit services with less audit relevance. Non-audit services had an insignificant effect on auditors? materiality judgments. We conclude that non-audit services did not cause an inappropriate bias in auditor judgment.