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随着我国经济的迅猛发展,信息技术的不断进步,各大中小型企业的规模都在朝着扩大的趋势发展。社会的进步必然带来一系列的政策法规的修缮,经济法、税法等法律法规也在不断完善,市场竞争的激烈不言而喻。会计师事务所在这样的经济大潮中,固守成规势必跟不上时代的步伐,在拓展审计业务的同时,开拓非审计业务就成为了事务所良好发展的必然趋势。非审计业务是指会计师事务所向客户提供的除了会计报表审计等鉴证业务以外的其他各种业务,包括资产评估、咨询服务、绩效评价、税务代理、会计记账、政府采购招标代理等。本文结合本所开展非审计业务的案例,就会计师事务所开展非审计业务存在的问题及涉足领域谈些认识。
With the rapid economic development in our country and the continuous progress of information technology, the scale of all major small and medium-sized enterprises is moving toward an expanding trend. The progress of society will inevitably bring about a series of policies and regulations to be renovated. Laws and regulations such as economic laws and tax laws are also being constantly improved and the market competition is fierce. In such an economic tide, accounting firms are bound to keep up with the times and will not keep pace with the times. While expanding the business of auditing, opening up non-audit business has become an inevitable trend for the firm’s sound development. Non-audit business refers to various kinds of business provided by accounting firms to clients in addition to forensic business such as accounting statement auditing, including asset valuation, consulting services, performance evaluation, tax agency, accounting bookkeeping, and government procurement tendering agency. This article combines the case of non-audit business carried out by our firm to talk about the existing problems of the non-audit business of the accounting firm and their involvement in the field.