21世纪是电子商务时代,人们需要更及时更有效的信息,而作为事后审计的财务报表审计所能提供的信息附加值越来越有限,并且这一服务领域的日趋饱和以及竞争日趋激烈,使CPA迫切需要开拓出新的业务范围。目前,保证服务、商业咨询和电子审计三大业务正成为电子商务时代的CPA积极研究与开发的巨大服务市场。 The 21st century is the era of e-commerce, people need more timely and more effective information, and as an afterthought audit of financial statements can provide more and more limited value-added information, and increasingly saturated in this service area and increasingly fierce competition, CPA urgently needs to open up new business areas. At present, the three major businesses of guarantee services, business consulting and electronic auditing are becoming the huge service market actively researched and developed by the CPA in the e-commerce era.