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1、金融危机下注册会计师非鉴证业务的拓展（ThedevelopmentofCPA'snoncertificationserviceunderthefinancialcrisis）Expandthe.TxtnonAttestationServicesofCertifiedPublicAccountantsunderthefinancialcrisisontimetomeettherightpeopleisthelifeishappy;thetimemeetsthewrongpersonisaheartache;thewrongtimemeettherightp
2、ersonisaridiculous;thewrongtimemeetsthewrongpersonisasigh.ThedevelopmentofCPA'snoncertificationserviceunderthefinancialcrisisAtpresent,althoughChina'seconomyhasbeenaffectedbytheinternationalfinancialcrisis,thetrendofsustainedandrapideconomicdevelopmentwilleventuallybeirreversible
3、.Therefore,China'sCPAindustrymustadapttothechangeofsocietyandeconomy,continuetoregulatetheinternalgovernanceandinternaloperation,innovationanddevelopmentmode,servicemodeandthetechnologyindustrytoplaytalentadvantage,fullytapthemarketdemand,deepentheprofessionalservicesupply,change
4、thetraditionalideasonauditservicesasthemaincontent,activelyexpandthebusinessassurance.I.thestatusofCertifiedPublicAccountants'noncertificationbusinessunderthefinancialcrisisTheimpactandimpactofthefinancialcrisisontherealeconomyisveryserious,andtheCPAprofessionisnoexception.Atpres
5、ent,thecurrentsituationofCPA'snonattestationbusinessinChinaisnotoptimistic,anditisnotcompatiblewiththedemandofmarketeconomy.Statusone:inthefaceoffiercecompetitionintheindustry,thebusinessincomeofCertifiedPublicAccountantsisdifficulttoincrease.ThediminishingmarginalprofitsforcedCP
6、Atoexpanditsbusinessscope.ButtheverticalexpansionoftheCPAbusiness(improveauditeffectiveness)isdifficulttoincreasetheirincome,sotheCPAbusinessscopemoreinthedirectionofhorizontalexpansion,namelythedevelopmentofnewbusinessprojects,tocreateanewspaceforthedevelopmentoftheCPAindustry.S
7、tatustwo:auditbusinessprojectsaresingle,businessdevelopmentandexpansioncapacityisnotstrong.AlthoughChina'snonattestationbusinesshasdeveloped,thereisstillabiggapfromtheinternationallevel,bothfromthetotalamountofrevenueandfromthestructure.Thenewbusinesssectorisslowtodevelop,withavi
8、siblesingleflawinitsbusiness.Fromtheinte
