① Authentication service: Authentication service is the traditional and core business of accounting firms, including auditing, auditing, rechecking and executing agreed procedures. Specific performance is accounting statement audit, profit forecast audit, interim accounting statement review, special purpose business audit, etc. Some foreign accounting firms have even boldly extended their business to reliable service areas, such as the safety and reliability of notarization websites, the results of academic awards, the effects of drug experiments, and the results of lottery draws.
②: Acting as an agent for tax declaration, tax planning and acting as an agent for clients to appear in court.
③ Asset appraisal: estimate and calculate the value of assets entrusted for appraisal.
(4) Accounting services: Accounting services are the main business of small firms, including bookkeeping, preparation of accounting statements, payroll processing, etc.
⑤ Management consulting: After 2002, according to the requirements of Sarbanes-Oxley Act, accounting firms should be separated from management consulting companies. Some management consulting companies are separated from accounting firms, and some are professional consulting companies. (2) Work ① Trainee auditor
② Project Assistant
Mainly engaged in specific audit work, truthfully collecting audit evidence and analyzing basic data. Generally, when you first enter the CPA industry, you have to work as a project assistant for six months to two years before you can be promoted.
③ Project manager or senior auditor
Mainly coordinate and manage, and be responsible for the whole field work of the project, including supervising, managing and reviewing the work of project members. Senior auditors are the backbone of the firm and generally need 2 ~ 5 years of audit experience.
④ department manager
Mainly to help the project manager plan and manage the audit business, audit the work of the project manager, and handle the relationship with customers. A department manager often has to deal with several projects or businesses at the same time. Department managers generally require 5 ~ 10 years of work experience.
⑤ Partner (Chief Accountant)
It is the top manager of the accounting firm and the owner of the firm. Partners mainly review the overall audit work and participate in major audit decisions. As the owner of the firm, the partner bears the ultimate legal responsibility for the audit activities of the firm and other services provided to customers.