第三部分分析了我国审计市场供求现状；
The third part analyzes supply and demand present situation about our audit market ;
第二章是本文的重点，意在研究我国审计市场的竞争状况及其成因。
The second chapter is emphasis part which research the competition state of China audit market and reasons.
究其原因，主要是声誉机制、信息披露制度和我国审计市场竞争激烈等因素所致。
The reasons are because of reputation, exposure of information and drastic competition of auditing market.
基于这两个特定背景，本文试图研究我国审计市场中行业专门化经营的绩效和战略问题。
Based on these, this dissertation wants to study on the performance and strategy of industry specialization in Chinese audit market.
本文找到的证据为我国审计市场中存在典型的几个大型会计师事务所，这样的大所既有国际“四大”在中国的成员所，也有我国的本土所；
It is found that several representatively big CPA firms have been existed in the audit market of China, including members of "big four" and some native CPA firms.
随着公司制在我国的普及以及市场营销活动的蓬勃发展，相信市场营销审计的研究也会在我国不断深入。
Along with the universality of company system and the booming development of marketing activities in our country, I think the research of marketing audit in our country will get further development.
运用回归方程法，研究我国股票市场对于2003年度非标审计意见的市场反应。
With the multivariate regression analysis, the stock market responses are studied to qualified audit opinions in the 2003 Chinese stock markets.
伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
目前，我国市场的不确定性因素较强，能引发审计风险的因素较多。
At present, in our market uncertain factors, which will lead to audit risks, exist in a large scale.
从市场中的“厂商”、“产品”、价格等要素来看，我国目前的审计市场显示为完全竞争市场。
The auditing market in China is a perfect competition market now, judging from the market factor such as suppliers, products, price and so on.
显然，对我国证券审计市场相关的审计质量的需求和供给等问题的分析也应当以此为出发点。
Obviously, when analyzing the demand and supply issues of audit quality relating to security auditing market in China, we should take the former background as starting point.
因此笔者认为，无论从监管环境的变化还是从研究的及时性、可靠性来看，对近年来我国证券市场中上市公司审计机构变更的行为进行研究都具有重要意义。
Therefore, the result of study contributes to analysis of the characteristics of the auditing market and to provide foundations for the securities market's participants' decision-making.
因此，要提高我国的审计质量，应着力提高审计市场集中度及单个大型会计师事务所的市场占有率。
This paper suggests enhancing the audit market concentration and the market share of individually large-scale accounting firm in order to enhance the audit quality.
最后，针对我国审计师变更信息披露的缺陷以及审计市场的现状，提出了相应的监管建议。
At last, the paper has put forward some related Suggestions according to existing problems in information disclosure and present situation of audit market.
第三章详细分析了现阶段我国证券审计市场缺乏高质量审计服务的原因。
Chapter 3 gives detailed reasons to China's securities market that lacks high-quality audit services in present stage.
接着给出了我国目前审计市场的供需情况，指出我国目前审计市场供给与需求在理论与实际存在严重的差距，为后文提供现实基础。
Then it gives the auditing market's supply and demand situation and points out that there's a serious gap between theory and practice in supply and demand to provide a realistic basis.
我国证券市场审计失败产生的原因、影响及如何有效治理审计失败，构成本文的研究问题。
The disorder brings about a great impact upon the national securities market and a great loss to investors.
我国证券市场审计失败产生的原因、影响及如何有效治理审计失败，构成本文的研究问题。
The disorder brings about a great impact upon the national securities market and a great loss to investors.
应用推荐