第四，培育寡占型的审计市场结构。
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 ;
必须塑造一个有较好文化氛围的审计市场。
这恰恰反映出了中国审计市场目前的竞争秩序混乱、市场效率低下。
It just reflects the confusion of competition and lowness of efficiency in Chinese 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.
换一句话说，审计市场结构不可能脱离产业组织结构的变化而变化。
It is to say that audit market structure will not change deviating the changing of industrial organizing structure.
而这一有效均衡点的出现取决于审计市场中寡头垄断型市场结构的形成。
And the appearance of this efficient equilibrium depends on the formation of oligopoly in audit market.
审计研究可以分为三类：审计市场研究、审计技术研究和审计行为研究。
The research on audit is divided into three sorts: audit markets, audit techniques and audit behaviors.
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.
外部执业环境的先天性缺陷是注册会计师审计市场不正当竞争的主要原因。
The congenital flaw of exterior professional environment was the major reason of the unfair competition in the certified public accountant auditing market.
上市公司年报审计市场的集中程度非常低，会计师事务所之间竞争非常激烈。
The centralization of the auditing market of publicly listed companies' annual report is very low, and the competition among accounting firms is very fierce.
在简单审计委托关系下，注册会计师能保持较高的独立性，审计市场是有效率的；
Under the simple audit principal-agent relations, the certified public accountant can keep more independence, so the auditing market is effective.
注册会计师审计；会计师事务所；审计市场；市场结构；市场集中度；竞争态势。
CPA auditing; accountant firms; auditing market; market structure; market concentration; state of competition.
完成事务所提高审计质量，在风险遍布的审计市场中保持持续的竞争优势的目标。
Completing the accounting company's target on enhancing the quality of auditing and maintaining the competitive advantage in the risky auditing market.
最后，文章分析了“八大”之间的合并对美国审计市场结构等方面所造成的深刻影响。
This paper discusses the factors that leading to the consolidations among the big public accounting firms and the impacts of consolidations on audit 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.
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.
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.
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.
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.
所谓审计市场也就是构成整个审计市场的内在框架，而这个框架是由许多审计市场结构要素构成的。
The so-called market is, constitute the entire audit internal market framework, This is the framework for many of the audit by the market structure consisting of elements.
上述两方面的原因使得对中国审计市场结构的探讨成为一个重要的研究主题，本论文的研究动机亦起源与此。
For the above reasons, the discussion of Chinese audit market structure becomes an important research topic, which is exactly the original intention of this paper.
本文立足于环境决定论，对处于内外环境交互作用变化中的中国民间审计市场的动力转换问题进行了深入分析。
On basis of environment-deciding theory , this article analyzed the power conversion of auditing market according to the changes of internal and external environments .
本文立足于环境决定论，对处于内外环境交互作用变化中的中国民间审计市场的动力转换问题进行了深入分析。
This text analyzes primarily the scale, business model and developing foreground of the search engine service market that aims our country at the front.
他表示，在英国，frc所属的市场参与者小组创建了一项方案，包括了15项旨在减少风险、改善审计市场的建议。
He said that in the UK the FRC market Participants Group had created a package of 15 recommendations designed to reduce the risks and improve the market.
目前利用博弈模型对均衡审计市场的研究还主要集中在管理者与注册会计师的博弈，而对投资人与注册会计师的博弈却很少触及。
Nowadays, researches on the equilibrium auditing market, still focus on the game between managers and CPAs, while few has been done on the game between investors and CPAs.
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.
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.
结果发现，在审计收费信息强制披露之后，中国审计市场审计收费差异显著缩小。同时，进一步研究发现过低的审计收费一定程度上损害了审计质量。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
结果发现，在审计收费信息强制披露之后，中国审计市场审计收费差异显著缩小。同时，进一步研究发现过低的审计收费一定程度上损害了审计质量。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
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