国外大多研究表明审计质量与事务所规模呈一定的正向关系。
Most of foreign studies find a positive association between audit quality and auditor size.
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.
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.
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