会计服务顾问与会计师事务所角色矛盾

Fitri Santi, Ary Yunita Anggraeni
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引用次数: 0

摘要

会计服务办公室是集管理服务、税务服务、鉴证服务于一体的会计服务机构。KJA和KAP的区别在于公共会计师事务所被允许提供保证和审计服务。在实践中,有一种工作的二元论,即KJA提供的服务也可以由KAP提供。而KAP提供的服务是KJA无法提供的。这就是KAP和KJA之间利益交集的原因。争夺市场份额的原因也是他们争夺客户的基础。如果这种情况继续下去,他们不可能不关注所提供服务的质量。这篇文章的写作解释了这两个会计服务办公室之间的交集。哪里有一个心理会计理论,这是这两个服务办公室之间的纠纷的背景。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES
Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.  
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