The Research About The Reasonable Expansion Of Cpa's Service Range

As the internationalization and multilateral development of enterprises economic activities ,expanding CPA's services range has become a general trend. But the expansion of CPA's services range is not unlimited,Enron and other financial fraud tell us: expanding service range blindly would cause audit failure. Moreover,the expansion of CPA's services range of our country is in its infancy,in need of guidance.Therefore, this article proposes that expanding CPA's services range should be based on certain criteria for evaluating,developing a reasonable expansion strategy. The author analyses the course,causes,dimensions of the expanding of CPA 's services range firstly,believes that expanding CPA's services range should not affect the independence,in line with the cost-benefit principle and do good to CPA's professional competence,and so on as the principle,and has created a implementing strategy of reasonable expanding of CPA's services range according to these. Trying to construct a strategic framework of the reasonable expansion of CPA 's services range,and make the appropriate security measures,according to the practice of CPA's services development in our country. with a view to provide certain theories for the practice of the reasonable expansion of CPA's services range.