审计市场

我们应该从中国审计市场的现状出发，对影响审计质量的诸多环境因素加以系统分析，并提出相应对策和措施，以从根本上解决CPA的独立审计质量问题。

This article , proceeding from the actual situation of Chinese audit market , makes a systematic analysis of environmental factors influencing CPA 's audit quality and puts forward a series of appropriate countermeasures that have proved to be successful .

因而，审计市场的竞争提高了社会福利。

Therefore the competition in audit market improves the social welfare .

我国加入WTO后，审计市场进一步开放，国际大所的进入使得我国的会计服务市场竞争更加激烈。

Along with China entering the WTO , the market of accounting is further opened .

寻租动机与审计市场需求：基于民营IPO公司的证据

Rent-seeking Motivation and Auditing Market : Evidence from IPO Private Firms

基于SCP模型的中国独立审计市场绩效研究

The Research of the Independent Auditing Market Performance Based on the SCP Model

我国会计师事务所组织方式存在缺陷并且CPA审计市场不公平竞争情况普遍，造成对高质量审计的供给不足。

High-quality audit deficiency is caused by defects in the way that CPA Firms is organized and the universality of unfair competition in CPA audit market .

政府部门应通过提高准入门槛，提升市场集中度，优化CPA审计市场结构；通过加强检查，净化CPA审计市场，提高CPA审计质量。

Government departments should increase market concentration rate and optimize the composition of audit market by means of improving the threshold of access , purify audit market of CPA and improve the quality of CPA audit by means of strengthening supervision and inspection .

二是加强行业知识的储备，实现审计市场的行业化；

Second , accumulate the knowledge to accomplish the industry specializations .

转轨时期我国民间审计市场寻租活动研究

A Study on Rent-Seeking Activities on China 's Independent Audit Market

我国审计市场类型分析及其启示

An Analysis of Audit Market Type in China and the Instruction

但是，在国外市场相当兴盛的审计师辞聘现象在我国审计市场却鲜有所闻。

But it is the scarce phenomenon in our audit market .

这两种行为是社会经济发展中产生的畸形儿，有碍于独立审计市场的健康发展。

The two problems stem from the abnormal development of economy .

应对社会审计市场开放问题的思考

The Consideration on the Counterplan to Market Opening of Independent Audit

优化中国上市公司独立审计市场

Optimization of the Independent Auditing Market of China Listed Companies

西方审计市场的发展已经有四百多年的历史了，目前国外的审计市场呈现以四大事务所为主，大量中小会计师事务所并存的竞争状况。

Western audit market has developed for four hundred years .

我国审计市场供给与需求研究

A Study on the Supply and Demand in Auditing Market

审计市场结构的决定因素分析&结构主义的研究范式及其述评

A Structuralist Analysis on the Determinants of Audit Market Structure

中国审计市场动力转换分析

The Analysis of Auditing Market 's Power Conversion of China

审计市场整体的主要特征是信息不对称。

But the audit markets ' character is imperfect information .

中国独立审计市场有效竞争论说

Research on the Workable Competition of Chinese Independence Audit Market

由于中国审计市场结构集中度低，竞争强度大，可能会导致产生低价揽业行为。

Low market concentration and high competition intensity will lead to low-balling .

对中外审计市场环境的差异分析与应对思考

An Analysis on the Differences Between China and Foreign Audit Market Environment

然而在独立审计市场，独立审计独立性的高低是一系列制度安排的结果。

Yet , independent is a result of a series of system .

本文将从民间审计市场供给方角度考虑影响独立性的因素分为两大类。

The factors from the supply will be classified to two parts .

审计市场中的信号显示机制：理论与实证分析

The Signal in Audit Market : Theoretical and Empirical Analysis

审计市场结构：自由竞争抑或垄断竞争

Structure of Auditing Market : Free Competition or Monopoly Competition

积极培育和严格规范审计市场。

Positively cultivate and strictly standard the audit market .

但从总体看，审计市场仍然是高度竞争的。

After all the audit market is highly competitive .

会计师事务所的进入、退出与审计市场的竞争

The entry , exit and competition in audit market

独立审计市场与审计质量存在着一定的相关性。

Independent auditing market is related to auditing quality .