第三,现任审计师在针对具体审计客户有关审计技术的投入可能会改变审计师类型,且最终会增加客户更换审计师的不经济性;
Third, an incumbent auditor's investment in client-specific audit technology may change the auditor's type and, in turn, increase the client's disutility from switching.
第三,现任审计师在针对具体审计客户有关审计技术的投入可能会改变审计师类型,且最终会增加客户更换审计师的不经济性;
Third, an incumbent auditor's investment in client-specific audit technology may change the auditor's type and, in turn, increase the client's disutility from switching.
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