会计师事务所组织形式、规模与审计质量  

Organizational Form, Scale and Audit Quality of Accounting Firms

作　　者：蔺素芳 LIN Su-fang(Qingdao Yuanheng United Accounting Firm(General Partnership),Qingdao 266000,China)

机构地区：[1]青岛元亨联合会计师事务所(普通合伙),山东青岛266000

出　　处：《中小企业管理与科技》2020年第17期106-107,共2页Management & Technology of SME

摘　　要：随着会计师事务所数量的不断增加以及会计市场行业的激烈竞争,会计师事务所的审计质量与自身的组织规模和组织形式都有着密切的关系。因此,分析研究三者的关系能帮助会计师事务所在市场竞争中提高自身的竞争能力,同时保证审计质量和审计水平。With the increasing number of accounting firms and the fierce competition in the accounting market,the audit quality of accounting firms is closely related to their organizational scale and organizational form.Therefore,the analysis of the relationship between the three can help accounting firms to improve their competitiveness in the market competition,and ensure the audit quality and audit level.

关 键 词：会计师事务所 组织形式 审计质量 

分 类 号：F233[经济管理—会计学]