即会计师事务所行业专长是影响审计质量的一个重要因素。
So the industry expertise of accounting firm is an important factor which affects the audit quality.
会计师事务所行业专长作为其专业胜任能力的一个重要组成部分，它是否能提高会计师事务所的审计质量，这是本文所要探讨的问题。
Audit firm industry expertise is an important component of professional qualification, so whether it could improve audit firms 'audit quality is the main purpose of our research.
行业专长是影响会计师事务所审计质量的重要因素。
Industry expertise is one of the important factors that may affect audit quality.
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.
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.
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