【精品文档】254关于地方政府审计有关 的外文文献翻译成品：地方政府审计市场中审计师的专业化和对审计质量的感知，审计满意度和审计费用（中英文双语对照）

《【精品文档】254关于地方政府审计有关 的外文文献翻译成品：地方政府审计市场中审计师的专业化和对审计质量的感知，审计满意度和审计费用（中英文双语对照）》由会员分享，可在线阅读，更多相关《【精品文档】254关于地方政府审计有关 的外文文献翻译成品：地方政府审计市场中审计师的专业化和对审计质量的感知，审计满意度和审计费用（中英文双语对照）（29页珍藏版）》请在毕设资料网上搜索。

1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译） ，无需调整复杂的格 式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就 一次的事！ 外文标题：AUDITOR SPECIALIZATION AND PERCEIVED AUDIT QUALITY, AUDITEE SATISFACTION AND AUDIT FEES IN THE LOCAL GOVERNMENT AUDIT MARKET 外文作者：Suzanne Lowensohn，Laurence E. Johnson，Randal J. Elder 文献出处: SSRN Electronic Journal,2

2、018,14(4):257-268(如觉得年份太老， 可改为近 2 年，毕竟很多毕业生都这样做) 英文 5896 单词，38802 字符(字符就是印刷符)，中文 10139 汉字。 AUDITOR SPECIALIZATION AND PERCEIVED AUDIT QUALITY, AUDITEE SATISFACTION AND AUDIT FEES IN THE LOCAL GOVERNMENT AUDIT MARKET ABSTRACT: Recent changes to government audit procurement practices in Florida have b

3、een associated with reduced audit fees (Jensen and Payne 2005b) and coincide with improved audit quality and an increased presence of specialized audit providers (Lowensohn and Reck 2004) in the Florida government audit market. We examine auditor specialization in the Florida government audit market

4、 and study the effect of specialization on perceived governmental audit quality, finance director satisfaction with their auditors, and audit fees. We survey 286 finance directors of local Florida governments and find that non-Big 5 specialists are associated with higher audit quality and higher levels of auditee satisfaction, but do not receive higher audit fees. In contrast, Big 5 auditors charge higher audit fees but are associated with lower perceived audit quality and lower auditee satisfac