策略就是把战略咨询与最大的玩家——“四大”审计公司抢占市场。
This is bringing the strategy shops into competition with the biggest players: the Big Four audit firms.
一些则更加激进：由监管者任命公司的审计师，或者分拆像这四大会计师事务所那样的，提供各种专业服务的庞然大物。
Some are more dramatic: having auditors appointed by regulators, or stripping out audit firms from the multidisciplinary monsters the Big Four have become.
在科技改变企业审计方式之际，跻身于全球最大毕业生雇主之列的“四大”专业服务公司正在彻底反思各自的招聘实践。
The Big Four professional services firms - among the largest employers of graduates globally - are drastically rethinking their hiring practices as technology transforms the way companies are audited.
身为全球四大会计师事务所之一，德勤在上海的分公司曾担任金融软件企业东南融通的审计师。
The Shanghai affiliate of Deloitte, one of the Big Four global accounting firms, used to be the auditor of Longtop, a Chinese financial-software company.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
遭禁期间，四大将无法为美国上市公司提供审计服务。
The Big Four cannot audit U. S. listed companies during the suspension.
但是，根据具体的公司来细分审计费用，可以看出审计费用并不是被四大会计师事务所均分的。
But a breakdown of fees by individual firms showed the increase was not spread evenly among the Big Four.
赴美上市的中国公司多半属于海外私营发行人，四大事务所中有三家通过大陆成员公司在前者的审计报告上签署审计意见。
S. for foreign private issuers, which constitute the majority of U. s. listed Chinese companies, three of the Big Four firms sign their audit opinions using their China member firms.
与国内会计师事务所相比，“四大”中国合作所审计的公司的操控性应计利润较低，并与股票回报率、未来收益之间的关系更为显著。
The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.
与国内会计师事务所相比，“四大”中国合作所审计的公司的操控性应计利润较低，并与股票回报率、未来收益之间的关系更为显著。
The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.
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