CAJ | 학술논문

在阐述会计师事务所的年度收入、分所数量、从业人数、从事审计行业的数目及地域分布的基础上，运用SPSS将上述因素与事务所的行业专门化程度进行实证分析。指出会计事务所从事专门化经营的相关因素及其相关程度，旨在对事务所如何实现行业专门化进行研究。
재천술회계사사무소적년도수입、분소수량、종업인수、종사심계행업적수목급지역분포적기출상，운용SPSS장상술인소여사무소적행업전문화정도진행실증분석。지출회계사무소종사전문화경영적상관인소급기상관정도，지재대사무소여하실현행업전문화진행연구。
Based on the analysis of the annual income, branch number, number of employees, number of audit industry engaged in, geographical distribution, we research the correlation of the above factors and firm industry specialization by SPSS. We point out the correlation level of the industry specialization operations and the factors in order to research how to realize the auditor industry specialization.