我国中小会计师事务所(下文简称中小所)的数量占现有会计师事务所总量的比重较高,受传统观念、市场竞争激烈等因素的制约,中小所业务过度集中于比较单一的传统审计业务,事务所之间也因此出现恶性竞争、互相压价的情况。随着注会行业的发展,非审计业务的市场会不断扩大,这也是中小所应把握住的机会。本文对中小所拓展非审计业务提几点建议。(一)妥善处理好审计服务和非审计服务的关系第一,从事务所向客户提供服务角 The small and medium-sized accounting firms in our country (hereinafter referred to as small and medium-sized institutes) account for a large proportion of the total number of existing accounting firms. Due to the traditional concepts and fierce market competition, the small and medium-sized businesses are overly concentrated in the relatively simple traditional auditing business As a result, there has been vicious competition among firms and the prices of each other have been reduced. With the development of the industry, the market of non-audit business will continue to expand, which is also an opportunity for small and medium-sized enterprises. This article on the expansion of small and medium non-audit business to make a few suggestions. (A) properly handle the relationship between audit services and non-audit services First, from the firm to provide customers with service angle