| This thesis is composed of introduction and main body. In theintroduction, the author summarizes the related background and presentsituation of theoretic research on this topic. The main body consists offour parts. In Part One, the author expounds general situation of CPA consultingservice and reasons for its development. According to American CPAAssociation, CPA service is divided into three parts, which are assuranceservice, consulting service and other kinds of service. Based on theclassification, the author concentrates on consulting service and tries todiffer it from assurance service and attestation service. After sketchingthe development conditions, the author explains the reasons why itdevelops in this way. Part Two covers basic theoretic frame of CPA consulting service,which is the stress of this thesis. It is composed of six points. 1.The relationship between CPA consulting service and managementconsultation. They are different in subject, service field, "hard skill",analysis models, means of goal-realization and whether it is restrained byLaw of CPA. Meanwhile, the same as management consultation, it is thenucleolus function of CPA consulting service to define the problem,recommend settlement program and help to carry out the program. 2.The basic element of CPA consulting service. A basic elementmodel of CPA consulting service is set up, including occupational subject,service object, occupational norm and working method. 3.Quality requirement. The requirement includes skills oncommunication and administration, abilities of strategic and criticalthinking, capacities of grasping clients and market, abilities to explaincomplicate information, exquisite skills and abilities of future educationand life –long study. 4.The definition of contents. It is divided into four classifications,including finance consulting service like corporate M&A, humanresource consulting service like design of salary and reward, managementconsulting service like achievement assessing and IT consulting servicelike software selecting. 5.CPA consulting service norm. The author tries to formulate asystem of consulting service norm, made up of consulting serviceoccupational criterion, consulting service occupational code andconsulting service morals. 6.Legal responsibilities. The author emphasizes problems of legalresponsibilities caused by CPA, such as default, negligence and cheating.Whether CPA has to undertake legal responsibilities depends on whetherhe conforms to occupational criterion generally acknowledged and /orgoes against the consulting contract. Part Three concentrates on the process of CPA consulting service witha related case. In this part, the author inquires into the practice of CPAconsulting service. Firstly, the process is deliberated, which is dividedinto three stages, including preparation, consultation and implementation.The preparation stage consists of four segments, such as analyzing theclients' demand, planning the project, submitting the consulting proposalto the client and assigning consultant contract. In this stage, muchattention should be paid to the option of the client and the composition ofconsulting proposal. The consultation stage includes three segments, suchas collecting information, analyzing it and drafting the program. The finalimplementation stage is made up of four segments, including theimplementation of the program, the application of the project, thevaluation of the effect and the continuous improvement of the program. Itis the core of the stage whether the project can be carried out successfully.Thus, the author explains the causes of project failure and puts forwardsome suggestions to assure the smooth implementation of the project,using statistics and "Happiness Curve". Secondly, the author researchesinto the analysis models of CPA consulting service. Analysis models areessential tools in consulting service and CPA often counts on variousanalysis models to analyze the competition strength of the client. Fivemodels are introduced in this thesis, which are Porter's... |
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