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Local CPA firms' development to meet challengs ahead
Author(s)
Date Issued
2005
Publisher
香港: 香港樹仁學院
Journal
ISBN
9628719467
Citation
Shue Yan Academic Journal, Jan 2005, no. 3, pp. 313-335.
Type
Peer Reviewed Journal Article
Abstract
This study examines the factors that have changed the business environment of the CPA profession. In view of the challenges faced by local CPA firms, we conducted a series of interviews with them to explore how they have evolved to survive in the market. The purpose of these interviews was to investigate the extent of resource constraints faced by them and to discuss any strategic plan for them to steer ahead. Secondly, to explore the type of audit methodology employed by local CPA firms and its significance as a quality control mechanism. The profession is at a crossroads, striving to strike a balance between a monitoring role and a consultative role.
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