审计师独立性与行业专长研究评述  

Review of Auditor Independence and Industry Expertise Research

作　　者：任玉莹 候圆圆 

机构地区：[1]云南民族大学经济与管理学院(会计学院),云南 昆明

出　　处：《国际会计前沿》2024年第6期813-818,共6页Frontiers of International Accounting

摘　　要：本文对国内外审计师独立性与行业专长的研究文献进行了回顾与总结,内容涉及相关概念界定、审计师独立性与审计收费、非审计服务及其他因素的影响、行业专长与审计质量、审计师独立性与行业专长等方面。The present study meticulously examines and synthesizes the extant research literature pertaining to auditor independence and industry expertise both domestically and internationally. This encompasses an exploration of the conceptual definitions, an analysis of the relationship between auditor independence and audit fees, an examination of the impact of non-audit services and other determinants, as well as an assessment of the interplay between industry expertise and audit quality, and the correlation between auditor independence and industry expertise.

关 键 词：审计师独立性 行业专长 审计质量 审计收费 非审计服务 

分 类 号：F23[经济管理—会计学]