This paper examines whether auditors can affect the productivity(a proxy for corporation innovation) of audited companies if non-auditing service was concurrently provided with auditing service to audited companies. Specifically, this paper examines whether the auditor’s advisory service can affect the innovation activity of audited company. The study sample is composed of 2,350 firms with both auditing service and non-auditing service, listed on the Korea Stock Exchange(KSE) in 2000 and 2007. For many years, non-auditing service has been important thesis in accounting field, And until now, researches about non-auditing service are separated into independence of auditor and auditing quality. Many prior literatures about non-auditing service assumes that in real world when auditors provide both auditing and non-auditing service for their clients, the possibility of declining auditor’s independence probably happen. Moreover, many opinions of accounting professionals about non-auditing service also raise the same questions about the auditor’s independence in providing auditing and non-auditing service. However, competing opinions such as Simunic(1984) suggest that providing both auditing and non-auditing service can promote effectiveness and efficiency when auditors provide their clients business consulting. And Recent prior literatures do not provide dominant results about the significant relationship between non-auditing service and auditor’s independence. Some((Frankel et al., 2002; Dee et al., 2002) reports providing both service can decrease auditor's independence, others(Ashbaugh et al., 2003; Chung and Kallapur, 2003) can not affect the independence, On the contrary to this, another researches(Larker and Richardson,2005; Antle et al., 2002) can raise auditors’ independence. As mentioned above, until now, there is no dominant opinions about the empirical association between providing both auditing and non-auditing service and auditors’ independence. But,this paper has some different point of view about non-auditing service. This paper tries to see the matter from clients’ point of view. Therefore, this paper suppose that clients who buy auditors’ non-auditing service can solve various problems in business and promote their effectiveness and efficiency in operating their business by taking auditors’ advanced consulting. And this paper expect that it is the reason for that clients companies usually buy non-auditing service from the same auditors. This paper expects companies taking non-auditing service can arose business innovation,and then this can promote their revenue and productivity, or this can reduce their cost of goods,operating and manufacturing. finally, companies can increase their value. In this perspective,this paper investigates the empirical relationship between non-auditing service and firm innovation. To do this, this study uses four regression models to examine the associations between three aspects of non-auditing services and corporation innovation. These three non-auditing services include the ratio of non service fee occupying in the revenue from audited company, the dummy of non-auditing service and the natural logarithm of total non-auditing fees (NAF). According to the result of examination, level of non-service fee, the ratio of non service fee occupying in the revenue from audited company and an indicator variable(If firms are rendered non-auditing services concurrently with auditing services, 1 otherwise, 0) effect on the innovation of audited company. In addition to, tax consulting service fee which is kind of non-auditing service can significantly have positive effect on corporate innovation. Because of close relation with auditing, the result of tax consulting service is interpreted that tax consulting service increases specialty of auditor rather than impairs the independence of auditor. The positive relation between corporate innovation and NAS is more manifested when the auditors are Big 4 auditors. The findings imply that the provision of NAS contribute innovation process of audited company. Auditors would devote more efforts and hours on the auditing service for the clients who pay high fees because the client are more important for them. When tests are confined to observations where auditing hours are positive effect the relation between corporate innovation and NAS.