摘要
本文通过理论分析,论证了会计师事务所行业专业化经营能有效纾缓审计风险,传递高质量产品信号,进而获取特定领域的竞争优势,最终促进事务所的规模化发展。
By a theoretical analysis, this paper first demonstrates that the industrial specialization operation of the accountants＇ firms can effectively avoid auditing risks, transmit the signal of high quality products and obtain the competitive advantage in a specific field and finally promote the large-scale development of the accountants＇ firms.
出处
《审计与经济研究》
北大核心
2007年第2期33-36,共4页
Journal of Audit & Economics
关键词
会计师事务所
审计质量
行业专业化经营
竞争优势
accountants＇ firms
auditing quality
industrial specialization operation
competitive advantages
