This enlightens us to encourage and to guide the none-auditing-service in the accounting firms in our country for the coming challenge of being a member of WTO.

• 给我们的启示是既要鼓励和引导我国会计师事务所发展管理咨询等非审计服务，迎接WTO的挑战与机遇；也要加强对非审计服务的监管。