Certified Public Accountant Identification: Theory Summarized The Types Of Discrimination And Business Development

In 2005, The International Federation of Accountants issued "International Framework for Assurance Engagements" in which it defines the meaning, factors and objectives of assurance service, and which confirms the importance of development of assurance services. Assurance service is the direction toward which CPA's services develop, it is the results of further development of audit as a kind of mature goods. From the WebTrust to ElderCare services, Assurance services include kinds of services and have huge market potential that encourages practitioners and CPA organizations. This article introduces the types and objects from the beginning and gives some advices,This article is made up of three parts:The introduction gives the reason of choosing this subject, and explains the theoretic importance and practice value.The first part introduces the beginning,development of assurance services, status quo and view in the future.The second part introduces the meaning and characters of assurance service and compares it with other services.The third part discusses objects and factors that influence it.The fourth part introduces the basic types of assurance service in the present, and gives the differences between them.The fifth part analyses the basic factors in the assurance service.The sixth part appraises the new services in the world briefly.The last part is the article's emphases, gives some advices to develop the assurance service.