【摘要】 新审计准则的颁布,现代风险导向审计模式的确立,都将促进我国会计师事务所行业专门化的发展。从审计服务供求两方进行经验分析,以验证中国审计市场是否需要专门化经营。结果显示,行业专门化水平的提高能够给事务所带来审计收费溢价,同时也能给投资者提供高质量的审计服务。另外,研究还发现,在我国审计市场,事务所行业专门化经营具有"非常快"(very fast)的学习效应,能显著提高审计质量,说明我们应当大力、广泛推广事务所的专门化经营,这也为我国事务所如何做大做强提供了有益的途径。更多还原

【Abstract】 New audit standard and modern risk-oriented audit will promote CPA firm to reorganize their staff and practice by industry. This study want to examine that whether China’ audit market need industry specialization form the supply and demand of audit. The result is: specialization provides higher audit fees for CPA firms, and provides higher audit quality for investors. Besides, we find that, in China, industry specialization has "very fast" learning effect. This suggests that, for CPA firms, extensively industrial specialization development is very important.更多还原