Research On Certified Public Accountants Expanding Assurance Of Corporate Social Report

Along with the certified public accountant reputation and practice level rising, statement outside the traditional financial statements requires certified public accountants to assurance are increasingly vocal, at the same time, certified public accountants existing operations overly dependent on traditional financial statements auditing, leading to audit market excessive competition, serious threating registered accountants professional quality and trust level, the above two factors impel CPA develop new non-audit business. With the development of economy and the expansion of the scale of the enterprise, Food quality and safety, Production safety, Environmental pollution, Employee rights damage have become an increasingly important issue, enterprise pure pursuit of self-interest maximization goal is suspected by the social. On the issue of corporate social responsibility, stakeholders hope to evaluate social responsibility behavior of the enterprise and supervise corporate’s social responsibility, at the same time, enterprise wants to disclosure the results of the social responsibility to form a good interaction, create a good business environment, so enterprises began to actively disclosure social report. However, with the number of corporate social report increasing, content rich and report level of ascension is not synchronous bring stakeholders to increase their trust level. In most stakeholders view, social report released just enterprise plaster self-image, processing a means of public relations, corporate social responsibility information in the paper and the realities of enterprises as the existing gap, both exist "Credibility Gap". In the light of how to improve enterprise social report credibility, researchers and practitioners made various attempts, it is concluded that the assurance can improve the credibility of the social report. However assurance market has a lot of problems, such as assurance subject’s independence and the lack of competence, assurance standard and core requirement not unified, assurance method diversification, assurance report format with greater randomness, this seriously hindered the assurance value play. Therefore this paper proposes should by certified public accountants as enterprise social responsibility report assurance service main body, certified public accountants to expand enterprise social responsibility report assurance business research.Based on domestic and overseas of CPA’s non-audit business present situation research, CPA audit independence of business development, corporate social responsibility report assurance study on the basis of summarizing, the article put forward to expand corporate social responsibility report of CPA assurance services of necessity and feasibility. Certified public accountants expand enterprise social responsibility report assurance business necessity from the following two aspects:First is the enterprise and its stakeholders need independent third party to assurance enterprise’s social report, in order to improve enterprise’s reputation and provide enterprise stakeholders complete decision-making information, the second is registered accountant industry need to develop new business in order to get out of the current over-reliance on auditing business dilemma. Certified public accountants development report of enterprise society responsibility assurance sufficient from the following four aspects:First is the enterprise social report assurance businesses belong to CPA business scope, the second is certified public accountants has expand enterprise social report assurance business ability, the third is CPA expand enterprise social responsibility report assurance business will not affect audit independence, Fourth is the business has the power of disclose and assurance social report.According to the above research, this paper argues that it should be in reference to Japan, Europe enterprise social responsibility report assurance based on the experience; in the following four aspects to take measures to guide the certified public accountants expand enterprise social report assurance business. First is the government and industry associations closely cooperate with certified public accountants assurance for corporate social report business standard, the second is to strengthen corporate social report assurance engagements quality control from the two levels of the certified public accountants and the specific business, the third attestation report format norms of corporate social responsibility, Fourth is to set up corporate social responsibility management mechanism.