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近些年审计市场兴起的事务所合并浪潮引起了诸多学者对合并后果的探讨，最值得关注的即是其对审计质量的影响。本文结合我国近年来三次事务所合并浪潮分析了事务所合并对审计质量的影响，得出了本土事务所仍需注重合并后自身整合的结论。
浅析会计师事务所合并对审计质量的影响
【摘 要】
：
近些年审计市场兴起的事务所合并浪潮引起了诸多学者对合并后果的探讨，最值得关注的即是其对审计质量的影响。本文结合我国近年来三次事务所合并浪潮分析了事务所合并对审计质
【机 构】
：
浙江工商大学
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2017年7期
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