Certified Public Accountant Certification Services Research

This thesis is composed of introduction and main body. In the introduction, the author summarizes the related background and presents the theoretic research on this topic. The main body consists of four parts. In part one, the author expounds general situation of CPA service and reasons for its development. According to American CPA Association, CPA service is divided into three parts, which are assurance service, consulting service and other kinds of service. Based on the classification, the author concentrates on assurance service and tries to differ it from consulting service and attestation service. After sketching the development conditions, the author explains the reasons why it develops in this way.Part Two covers basic theoretic frame of CPA assurance service, which is the strongpoint of this thesis. It is composed of five points.1. The theory underpinning of the assurance service. Under the analyzing of the precondition and objective, the author confirms that the accountability is the theory underpinning of the assurance service. Then the author analyzes the development of accountability and the impact on the development of assurance services.2. The basic element of CPA assurance service. A basic element model of CPA assurance service is set up, including occupational subject, service object, norm and working method.3. Quality requirement. The requirement to be a good CPA includes the knowledge of how to make decisions, information knowledge, and marketing skills. It is also necessary to cultivate skills on communication and processing ability, and to foster ability of life–long study.4. CPA assurance service norm. The author tries to formulate a system of assurance service norm,which is made up of assurance service occupational criterion, assurance service occupational code and assurance...