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.
这种以事务所规模区分的审计质量差异在2000年以后开始出现，但仍不够明显。
The differentiation of audit quality distinguished by the size of audit firms emerged after year 2000, but still not clear.
内部因素包括审计职业组织的管理模式、事务所规模、审计人员素质、审计模式等因素。
The internal factor including the audit professional organization's management pattern, the office scale, audit personnel quality, audit pattern and so on.
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.
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.
首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。
First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.
对于事务所的内部管理，我们的体会是：在事务所规模很小的时候，管理可以只依靠与员工之间的感情，但随着事务所的成长壮大就只能靠制度来进行管理了。
The firm's internal management, our experience is: in the small firms, management and staff can only rely on the feelings, but grew stronger as the firm can only rely on a system to manage.
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.
总部位于洛杉矶的威尔金森建筑师事务所（L.A.-basedClive Wilkinson Architects)最近为金融巨头澳大利亚麦格理集团（Macquairie Group）在澳大利亚的悉尼建成了一座3000人规模的移动办公室。
L.A.-based Clive Wilkinson Architects recently completed a 3, 000-person Mobile Office project in Sydney, Australia, for the financial giant Macquarie Group.
本文提供欧美一些小规模设计事务所的运作模式和经营状况，供参考。
This paper provide somereference for the operational situations of several small architect firms in the US and Europe.
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.
现在写一篇关于某个中国年轻建筑师事务所的文章，能否回避世人皆知的中国建设速度与建造规模的奇迹？
Is it possible nowadays to begin an article featuring a young Chinese architecture firm without mentioning a globally felt sense of amazement at the speed and scale of China's building process?
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.
然后就我国规模化经营事务所审计质量控制弱化的表现、后果以及弱化的具体原因进行深入的分析。
Then, it gave a deep analysis on the manifestation, results and the specific reasons of the auditing control's quality's weakening.
作为一家初具规模的综合性事务所，在多年实践中形成了自己的专业特色和业务专长。
As a comprehensive legal office who just begin and take shape, Shanghai Jiehua Attorney Affair Office has grown out its own characteristics and specialities.
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.
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.
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.
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.
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