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Analysis Of The Non-audit Services Of Certified Public Accountants In China

Posted on:2005-11-21Degree:MasterType:Thesis
Country:ChinaCandidate:B ZhouFull Text:PDF
GTID:2206360122996029Subject:Accounting
Abstract/Summary:PDF Full Text Request
Conventional accountant and audit service has been played an absolute predominance role in the service configuration of CPA firms for a long time. CPA has built up a visualization of "economic policeman" which represents independence, impersonality and equity. However, Along with the development of CPA service market and dimension, the earning proportion and the capability of creating profit which CPA service market provides has been descended at all times. Non-audit Services such as consulting services and assurance services developed rapidly, and gradually became the main force of CPA services market. In addition, the CPA service of china still is on the phrase of simplification and lag. The developmental status not only can't satisfy the demand of CPA service's development, but also go against the steady development of CPA.Theory comes from practice; the development of practice can't be devoiced from the guide of theory. The develop level of china which is relative simplification and lag determine that the investigative status of china is behindhand, which lack systemic and in-depth research. Therefore, the paper mainly discuss the two important issues which need be clarified in the development of china's Non-audit Services, namely the basic category of Non-audit Services and the influence to audit quality. Finally, the paper put forward the strategy of harmonious development about the Non-audit Services and audit services of china.
Keywords/Search Tags:CPA, non-audit service, audit quality, harmonious strategy
PDF Full Text Request
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