摘要
本文对国外审计师行业专长与审计市场关系的研究文献进行了回顾和总结,内容涉及审计师行业专长的衡量、审计师行业专长与审计师行为、审计师行业专长与审计收费、审计师行业专长与审计质量等四个方面。在此基础上,进一步考察了国内审计师行业专长发展和研究的现状,并结合两个审计失败的案例指出发展和研究国内审计师行业专长的重要意义。
The author has conducted a review and summarizesthe research literatures concerning the relationshipbetween the special expertise and skills of the overseasaudit profession and the auditing market, covering fourmajor areas namely the measurement of the specialexpertise and skills of the audit profession, the specialexpertise and skills of the audit profession and theauditing behaviors, the special expertise and skills ofthe audit profession and audit fees, and the specialexpertise and skills of the audit profession and auditquality. On that basis, a further examination has beendone on the development and study of special expertiseand skills of the domestic audit profession . Two casestudies of audit failures are provided to point out thesignificance of the development and study of the specialexpertise and skills of the audit profession at home.
出处
《中国注册会计师》
2004年第7期58-62,共5页
The Chinese Certified Public Accountant
