会计师事务所转制、审计师声誉与审计延迟

《会计师事务所转制、审计师声誉与审计延迟》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、目录1引言································································································11.1研究背景与选题意义······································································11.1.1研究背景···································································

2、·············11.1.2选题意义················································································21.2研究思路与研究方法······································································31.2.1研究思路·································································

3、···············31.2.2研究方法················································································41.3本文研究框架···············································································41.4本文创新点与不足·······················································

4、··················61.4.1本文的创新之处·······································································61.4.2本文的不足之处·······································································62文献综述·····································································

5、·····················72.1关于会计师事务所组织形式的研究····················································72.1.1会计师事务所组织形式的选择研究···············································72.1.2会计师事务所组织形式的法律责任研究·········································82.2关于审计师声誉的研究·······················

6、············································92.2.1审计师声誉的内涵研究······························································92.2.2审计师声誉的衡量标准研究······················································102.3关于审计延迟的研究·····················································

7、···············112.3.1审计延迟的内涵研究·······························································112.3.2审计延迟的影响因素研究·························································122.4文献述评···················································································

8、143会计师事务所转制、审计师声誉与审计延迟的基本理论····························153.1会计师事务所转制、审计师声誉与审计延迟的概念界定······················153.1.1会计师事务所转制····················································