| 审计师的异质性和审计质量差异:文献综述及启示 |
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| 引用本文： | 潘克勤.审计师的异质性和审计质量差异:文献综述及启示[J].财会通讯,2005(8). |
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| 作者姓名： | 潘克勤 |
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| 作者单位： | 中山大学管理学院 广东广州510275 |
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| 摘 要： | 审计师的异质性和审计质量差异是中外学者研究的焦点问题。中国独立审计行业监管部门也着力推进审计师异质化以促进审计质量的提高。本文从审计师规模与审计质量、审计师行业专长与审计质量、大型事务所分支机构与审计质量的角度回顾了西方相关研究文献,并对国内相关研究结果和状况作了简单总结。最后提出了应该继续研究的领域和建议。
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| 关 键 词： | 审计师异质性 审计师规模 行业专长 审计质量 |
Auditor's Differentiation and the Difference of Audit Quality: Literature Review and Suggestion |
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| Pan Keqin.Auditor''''s Differentiation and the Difference of Audit Quality: Literature Review and Suggestion[J].Communication of Finance and Accounting,2005(8). |
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| Authors: | Pan Keqin |
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| Abstract: | Auditor's differentiation and the difference of audit quality is a focal question for foreign and Chinese scholars, and the regulators in China are energetically pushing the auditor's differentiation to improve the independence of auditor. This paper reviews the correlative literatures of foreign and China from the points of auditor's size, industry expertise, and cross-office difference, and puts forward some suggestions and conclusions. |
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| Keywords: | Auditor's differentiation Auditor's size Industry expertise Audit quality |
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