Audit firm industry expertise is an important component of professional qualification, so whether it could improve audit firms 'audit quality is the main purpose of our research.

会计师事务所行业专长作为其专业胜任能力的一个重要组成部分，它是否能提高会计师事务所的审计质量，这是本文所要探讨的问题。

youdao

So the industry expertise of accounting firm is an important factor which affects the audit quality.

即会计师事务所行业专长是影响审计质量的一个重要因素。

youdao