注册会计师发展非审计业务探讨

本文在对比考察国内外注册会计师发展非审计业务的实践和遇到的问题后得出以下结论:会计师事务所超出审计范围从事会计服务和管理咨询服务等非审计业务,属于注册会计师职能的拓展;注册会计师有能力和优势从事非审计业务服务;非审计业务是一把双刃剑,它需要在政府的监管下规范发展。这些研究有利于进一步规范非审计业务的发展,促进注册会计师深度服务于中国经济发展。

The Research on Development of Non-audit Services in CPAs' Industry

We compared the development of non-audit services worldwide in Certified Public Accountants' industry and concluded that: Accounting firm engaged beyond the scope of the audit,and engaged in accounting services,new areas of management advisory services and other non-audit services,which were the expansion of the functions of CPAs,not alienation.CPAs were capable to work beyond the scope of the audit and engaged in new areas of accounting services and management consulting services.Non-audit services were do...