一、事务所做大做强做出去是注册会计师行业发展的不二选择(一)市场迫切需要大而强的会计师事务所当前,全球经济一体化已发展到相当的规模,在世界范围内,商品、服务、资本和技术越过国界的流量越来越大。随着全球经济一体化的发展,审计也将跨越国界,组建社会审计的跨国公司,实现审计的国际化。纵观世界注册会计师制度的发展历 First, the firm bigger and stronger to go out is the CPA industry development choice (a) the market urgently needs big and strong accounting firms At present, the global economic integration has developed to a considerable scale in the world, The flow of goods, services, capital and technology across national borders is growing. With the development of global economic integration, auditing will also cross national borders and form a multinational corporation with social auditing so as to realize the internationalization of auditing. Looking at the history of the world CPA system