国际化是会计师事务所规模化的高级阶段。
Internationalization is the advanced stage of accounting firm scale expansion.
我国的合伙会计师事务所规模普遍较小，竞争力不强，面临的环境非常严峻。
Its pervasive that partnership accounting firms are small and not very competitive under severe circumstances.
目前在国内，按照会计师事务所规模及背景可分为“四大”和“非四大”两大类。
At present in domestic, the Accounting firms can be divided into "big-four" and "non-big-four" two broad categories.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
只剩下另外四大会计师事务所，也没有任何其他会计师事务能达到足够规模再与它们并称“五大会计师事务所”。
With just four big accounting firms remaining, and none of the next tier big enough to take up the slack, the corporate world cannot easily handle another accounting-firm failure.
目前，我国的会计师事务所数量多，规模小，会计服务市场竞争激烈。
Currently, although there are a large quantity of accounting fir ms in China, their scales are small.
大型会计师事务所具有规模优势，但规模优势并非无处不在，它主要体现在大客户市场上。
Big CPA firms have the advantage of scale economy, but the scale economy, which mainly appears in the large market segment, doesn't exist everywhere.
目前在我国，不同规模会计师事务所的审计质量是否存在差异，实务界与理论界一直存在争议。
Currently in China, are there different audit qualities among accounting firms of different sizes, practical and theoretical circles have been controversial.
在这种历史背景下，本土会计师事务所合并已成为一个重要现象，而且合并的规模和频率将会越来越高。
In this historical background, the merger of local accounting firm has become an important phenomenon, and the scale and frequency of the merger will be getting higher and higher.
而在解释以咨询服务为主的其它收费的多少上，除了上市公司规模有明显影响外，会计师事务所的规模和品牌也有明显影响。
However, to explain the prices of consulting services, not only the size of the listed companies, but also the size and the trademark of the audit companies have significant influences.
本文围绕小规模企业的审计风险特点，从行业和制度上分析了中小会计师事务所审计质量差的原因，同时针对其审计风险的防范提出了相应的建议。
This article analyzes the audit risks of small enterprises and tries to explain the reasons why there is low audit quality in small and medium accounting firms.
业务外包的规模经济效益所带来的企业财务开支的节约是有目共睹的，会计师事务所的专业知识和执业能力也是受到一致公认的。
We can't deny the saving of financial expenses which is owned to the scale effect of outsourcing. Moreover, the expertise and ability of public accounting firms is widely recognized.
鉴于此，本文结合我国具体国情，研究了事务所规模、行业专长对会计师事务所审计质量的影响。
In view of these reasons, in conjunction with China's specific national conditions, this thesis tries to make a research on the association between auditor size, industry expertise and audit quality.
研究表明：上市公司的资产规模、主营业务经营范围、上市公司所在地、是否为“十大”会计师事务所审计对审计收费的影响均为显著。
The result turns out that: the asset size, business scope , location and accounting office scope are significant to the audit fees forming.
研究结果表明：资产规模变动因素、公司治理变动因素、转聘“十大”会计师事务所和变更会计师事务所为审计收费变动的主要影响因素。
The result turns out that: the asset size changing, accounting office scope changing corporate governance changing and accounting office changing are significant to the audit fees' changing.
实证研究的结果表明，上市公司的规模以及会计师事务所的规模等是影响年报审计费用高低的因素。
Our research results indicate that, in the process of accounting firms charging auditing fees, the size of public...
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
应用推荐