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。

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

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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。

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.

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行业专长是影响会计师事务所审计质量的重要因素。

Industry expertise is one of the important factors that may affect audit quality.

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