Recognizing the increasing complexi

认识到当今知识型经济中企业的日益复杂性，许多公共会计师事务所已经按行业对员工和实践进行了重组（Bell等，1997； Emerson，1993）。因此，当今的审计师的培训和经验正在其审计职业生涯的早期变得更加针对特定行业。虽然早期的行业专业化可能会降低审计师的一般审计经验的范围，但行业专家审计师有更大的机会发展对其专业所在行业的更深入的了解。如此深入的知识应能提高审计效率。<br>先前对审计师行业经验和/或专业知识的研究发现，具有特定行业经验的审计师通常具有

Recognizing the increasing complexities of today's business in a knowledge-based economy, many public accounting firms have reorganized their staff and practice by industry (Bell et al. 1997; Emerson 1993). Consequently, today's auditors' training and experience are becoming more industry-specific earlier in their audit career. While early industry specialization could potentially reduce auditors' breadth of general audit experi-ence, industry-specialist auditors have greater opportunities to develop more in-depth knowledge of the industry in which they specialize. Such in-depth knowledge should lead to greater audit effectiveness.<br> Prior research on auditors' industry experience and/or specialization has found that auditors with greater industry-specific experience generally possess g

认识到当今知识经济中日益复杂的业务，许多公共会计师事务所已按行业重组了其员工和业务（Bell等人。1997年；爱默生1993年）。因此，今天的审计人员的培训和经验在其审计职业生涯的早期变得更加针对具体行业。虽然早期的行业专业化可能会降低审计师的一般审计经验的广度，但行业专业审计师有更大的机会对其所专长的行业发展更深入的知识。这种深入的知识应能提高审计效率。<br>先前对审计师行业经验和/或专业化的研究发现，具有更高行业经验的审计师通常拥有<br>