1) industry expertise
行业专长
1.
Thus, as an integral part of auditing firms’professional qualifications, industry expertise is also an important factor facilitating audit quality.
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,而会计师事务所的行业专长作为专业胜任能力的重要组成部分,也是影响审计质量的一个重要因素。
2.
Thus, how expanding audit scope and developing industry expertise influence audit quality, which becomes an important area .
于是,事务所扩大审计规模、发展行业专长对事务所审计质量有何影响成为审计领域中一个重要的理论和实践问题。
2) auditor industry expertise
行业专长
1.
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.
本文使用产业经济学的结构——行为——绩效(SCP)分析框架，对我国会计师事务所行业专长与审计市场绩效之间的关系进行了系统的理论分析与经验检验。
2.
This research examines the association between auditor industry expertise and earnings management by using a large sample of the domestic listed companies, which will open up a new perspective for the domestic research of earnings management and provide theoretical support for industry specialization operation of accounting firms.
会计师事务所行业专长是指会计师事务所拥有的对某一行业的专有知识和专业技能。
3) industry specialization
行业专长
1.
Audit quality is achieved by two key aspects:the auditing firm independent standpoint,as well as their professional qualifications,audit firm industry specialization is an important factor facilitating audit quality.
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。
4) Industry Audit Specialty
行业审计专长
6) specialty
[英]['speʃəlti] [美]['spɛʃəltɪ]
n.专业，专长
补充资料：专长
1.专门的学问技能;特长。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条