审计行业专门化与审计质量的相关性分析-会计学专业论文.docxVIP

ABSTRACT Independent auditing is one of the fundamental systems in the capital market.Audit quality is not only the lifeline for accounting firms,but also plays a significant role in the social economical order.Audit quality is achieved by two key aspects:the auditing firms independent standpoint,as well as their professional qualifications.In the international Big Six have significant industry advantages of specialization , such as the Ernst Young in the automotive and computer industry, KPMG in the bank and the insurance industry, Price Waterhouse in the computer and communications industr