Research On CPA New Services Expanding

The economic development and the impact of financial crisis are significantly changing the environment of certified public accountants CPA service. Obviously, traditional audit service cannot meet the requirement of the booming economy nowadays. It has become a consensus that the CPA service has to be expanded due to the fact that we’re inferior to the developed countries indeed. Specifically, this changing should embody in term of services, territory and clients. Since the CPA service expanding is still a new issue at this moment, it’s unavoidable to come with many problems as well. Our research is focusing on the possible solutions of how to overcome the constraints in order to promote the new service development. This thesis analyzes the situations of the new service expanding worldwide and the scope of the CPA service. The corresponding problems are presented during the CPA service expanding with our proposed solutions.This thesis consists of7chapters.The first chapter is an introduction about the research background in the world. In addition, the research methods, theoretical structure and the novelty are briefly discussed.In the second chapter, the necessity and feasibility of the CPA service expanding is analyzed, according to the current situations.The third chapter is focusing on the progress and the final target of the CPA service expanding. Based on the international experiences of the CPA development, new objectives are proposed and the expanded contents are also presented.The fourth chapter analyzes the reasons of the problems during the CPA service expanding in6aspects:the auditing theory, service marketing, staff levels, the quality standards, the auditing risk and policy supports.The fifth chapter extends the contents of the previous chapter, discussed the problems in detail and provides the possible solutions.In the sixth chapter, we present the corresponding case studies of the new business expanding in CPA field. Details are given based on two examples of the accounting service from accounting firms and the economic accountability auditing.In the final chapter, we conclude the importance of the CPA service expanding to the CPA business and the economic development in China, and also provide the prospective of its further research.