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审计质量与会计事务所规模的关系 被引量:1

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摘要 文章以中注协发布的《2012年会计师事务所综合评价前百家信息》、A股上市的87家公司为样本数据对事务所的规模与其审计质量之间是否具有显著相关性进行了分析。研究发现,会计师事务所的规模对审计质量并没有产生明显的影响,规模大的事务所并不一定代表高质量的审计。
作者 陈伟丹
机构地区 华东交通大学
出处 《知识经济》 2014年第2期83-84,共2页 Knowledge Economy
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