| 审计任期、审计市场集中度与审计质量相关研究评述与展望 |
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| 引用本文： | 林俊,张丽. 审计任期、审计市场集中度与审计质量相关研究评述与展望[J]. 科技和产业, 2010, 10(2): 82-85 |
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| 作者姓名： | 林俊 张丽 |
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| 作者单位： | 1. 石河子大学,新疆,石河子,832000
2. 东营市东营区质量技术监督局,山东,东营,257000 |
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| 摘 要： | 随着经济的发展,审计质量日益受到社会各界的广泛关注,尤其是在本世纪初发生几起重大会计舞弊之后。影响审计质量的因素是多方面的,学术界关注得较多的主要有审计市场集中度、审计任期,本文对这两方面的相关研究进行了整理和总结,并对未来的研究提出了建议。
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| 关 键 词： | 审计市场集中度 审计任期 审计质量 |
The Review and Prospect of the Research on Audit Mandate,Audit Market Concentration and Audit Quality |
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| LIN Jun,ZHANG Li. The Review and Prospect of the Research on Audit Mandate,Audit Market Concentration and Audit Quality[J]. SCIENCE TECHNOLOGY AND INDUSTRIAL, 2010, 10(2): 82-85 |
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| Authors: | LIN Jun ZHANG Li |
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| Abstract: | With economic development .Audit Quality increasingly extensive attention from all sectors of society,especially after several major ac-counting fraud.in the beginning of this century.The factors affecting audit quality is multifaceted,academics were more concerned about the audit market concentration and audit term.In this paper,these two related studies were collated and summarized and suggested the future research. |
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| Keywords: | audit market concentration audit mandate audit quality |
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