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我国审计师行业专长问题初探

The Analysis of the Specialization in Chinese Audit Firm Industry
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摘要 审计师行业专长是决定会计师事务所在审计市场竞争中能否生存和发展的关键因素。我国审计师行业专长的现状分析表明,我国会计师事务所尚未形成明显的行业专长经营特征,需要通过培养审计师行业专长、树立长远发展战略理念、扩大事务所整体规模和优化资源配置等措施提升我国审计师行业专长水平,提高审计质量。
作者 李张珍
机构地区 杭州银行会计部
出处 《湖南财经高等专科学校学报》 2009年第2期119-121,共3页 Journal of Hunan Financial and Economic College
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