行业审计

在分析CPA行业审计失败原因的基础上，探讨了CPA行业提高社会公信力的途径。

On the basics of analysing the reasons of audit failure in CPA industry . The aim is discussing the ways of improving the level of social credit in CPA industry .

其次，分别提出了审计对象专营、审计师行业审计专长以及会计师事务所行业专业化经营的衡量方法及标准；

Secondly , this paper proposes the method and criterion about the judgment of audit target specialization , auditor 's industry expertise and accounting firms ' industry specialization respectively .

思考四是探索建立一个全行业审计人员培训机制，提高审计人员的实践能力，提高审计队伍的整体素质。

The Fourth is to explore the thinking industry-wide audit to establish a training mechanism , enhance the practical ability of auditors to improve the overall quality of the audit team .

其中对专的判断与衡量则集中体现在注册会计师的行业审计专长以及审计对象的专营上，而行业审计专长与审计对象的专营又是相互联系的。

Judgment and measurement of the accounting firm 's specialization embodies auditors ' industry audit specialty and specialization operation of auditing ( object . ) And they also pursue and assemble each other .

希望本文的研究能为ABC烟草公司内部审计制度的完善提供思路和参考，同时希望能为健全烟草行业内部审计制度提供参考和借鉴。

I hope this research can provide ideas and information to the ABC tobacco company for its improvement of internal audit system , and I also hope that it can provide reference to the improvement of the tobacco industry internal audit system .

船舶行业计算机审计系统需求分析

The Analysis of the Requests of Computer Auditing System in Shipbuilding Enterprises

煤炭行业环境审计初探

Probe into the Environmental Audit of the Coal Industry

然后以产业组织学理论为基础，分别从特定行业的审计市场结构以及市场需求两个方面论述了审计师行业专长存在的必然性。

Secondly , based on the theory of industry organization , the necessity of auditor industry specialization is illustrated from two aspects : the audit market structure in certain industry and the market demands respectively .

本文就美、英、中、日四国注册会计师行业在审计质量准则、业务检查机制和业务检查制度等方面进行比较、分析，并对改进我国注册会计师审计质量监控机制提出一些建议。

This paper first compares the auditing quality standards , the service inspection mechanism and the service inspection system among the United Stated , Britain , China and Japan , and then puts forward some proposals to improve the auditing quality control mechanism of China .

会计师事务所行业专长、审计收费与审计质量

Audit Firm Industry Specialization , Audit Fees and Audit Quality

审计师行业专长与审计收费的实证研究

The Empirical Studying on the Relationship of Auditor Industry Specialization and Audit Pricing

行业专长与审计质量非对称性：来自我国三大产业群的证据

Industry expertise and audit quality asymmetry : Evidence from China 's three industry groups

这样得出本文的结论：事务所行业专长与审计质量正相关。

These findings indicate that industry expertise does be able to facilitate audit quality .

至于行业专长对审计质量影响的研究，在国内学术界几乎是空白。

Studies on how industry expertise impact audit quality are almost blank in the domestic academia .

电镀行业清洁生产审计

Clean Production Audit for Electroplating Industry

本文研究了我国三大产业群的行业专长与审计质量之间的关系。

In this paper , we examine the relationship between auditing firms'industry expertise and their audit quality .

研究发现会计师事务所行业专长与审计质量正相关；会计师事务所行业专长与审计效率正相关。

It is found that industry expertise of public accountant firm is positive correlated with audit quality and audit efficiency .

研究结果分别显示，审计师行业专长与审计收费无关系、正相关、负相关。

The results showed that auditor industry specialization and audit fees have no relationship , positive correlation or negative correlation .

本文的主要结论如下：1、关于事务所行业专长对审计定价的影响。

The key findings of the research are summarized as below : ( 1 ) The effect of auditor industry expertise on audit pricing .

关于行业专长与审计质量的研究起步较晚，迄今也已获得比较丰富的经验证据。

Their research on the relation between industry expertise and audit quality started rather late , but has so far received relatively abundant empirical evidence .

本文将实证研究审计师行业专长与审计收费的关系，进一步充实审计师行业专长研究成果，以期对我国本土会计师事务所走向国际化、专门化发展道路有所裨益。

The empirical research on the relationship of auditor industry specialization and audit fees in this paper would enrich the conclusions of auditor industry specialization .

并且，文章也考虑了规模不同的事务所的行业专长对审计定价的影响程度是否相同。

Moreover , this paper also explore whether the influence degree of industry expertise of different scale of audit firms on audit fees are the same .

但是可以发现，行业专门化审计对会计师事务所和审计市场有着重要的意义，同时我们注意到行业专门化经营同样存在一些不利于会计师事务所和审计市场发展的风险因素。

But we also find industry specialization operation is important to the audit market , and industry specialization operation is also dangerous to the audit market .

通过分析认为：电力行业企业集团利用审计监督体系对下属企业进行监管是必要的；

The consequences are that it is necessary for enterprise group of electric power industry to supervise and manage its affiliated enterprises by adopting audit supervision system ;

本文主要研究了审计师行业专长与审计定价之间的关系，通过实证分析检验审计师发展行业专长能否为其带来审计收费溢价。

This paper studies relationship between the auditor industry specialization and audit pricing , and test whether the auditor can obtain audit fees premium by developing industry specialization .

审计质量取决于会计师事务所的独立性和专业胜任能力两个方面，会计师事务所的行业专长对审计质量有着重要影响。

The main purpose of this paper is to provide theoretic and empirical study on auditor industry expertise 's effect on audit market performance of China 's audit market .

本文是以新审计准则为政策背景来研究两者关系，这不仅能丰富我国会计师事务所行业专长与审计质量相关性的研究，而且希望能为我国会计师事务所确定未来发展方向提供实证参考。

This paper is under the new audit guidelines which is the policy background , study relationship between the accounting firms ' industry expertise and the quality of the audit .

将2007-2009年整个市场作为研究样本时，事务所行业专长与审计质量显著正相关，而注册会计师个人行业专长与审计质量之间的关系不显著。

Take the whole market as the research sample , auditor industry specialization and the audit quality has positively relation , and auditor industry specialization and audit quality there has no relation .

在此基础上，对会计师事务所行业专长和审计收费的相关关系进行的经验检验结果显示事务所行业专长和审计收费呈现出正相关关系。

On this basis , we empirical test the relationship between the accounting firm industry expertise and auditing fees . The results show that there is a positive correlation between accounting firm industry expertise and audit fees .

实证结果表明，审计师行业专长与审计收费呈现正相关关系，回归效果显著，并且回归方程不存在自相关性和多重共线性问题；发展审计师行业专长，可以获得审计收费溢价。

The empirical results turns out that auditor industry specialization and audit fees shows an obviously positive correlation and the regression equation does not exist autocorrelation and multicollinearity problems , that is , auditor industry specialization is benefit to get audit fee premiums .