所谓行业专门化(Industry Specialization),是指会计师事务所在某种或少数几种行业的审计业务中培育了特殊专长,在这些行业的审计市场上占据了较大的份额。它是会计师事务所基于对行业知识和行业审计专长的高度重视而采取的一种经营战略和市场竞争策略。一、行业专门化的发展状况20世纪70年代初期,美国“八大”会计师事务所已显示出行业客户比较集中的特点。如按客户数量统计,普华在办公设备制造业的审计市场中占有70%的份额,永道在电话公司审计业务中达到了62%的市场占有率。此后,与行业相关的会计准则的增加、并购浪潮后客户数量的减少,加上80年代末期的经 The so-called industry specialization (Industry Specialization), accounting firms in some or a few industries auditing business to cultivate special expertise, accounting for these industries occupy a larger market share. It is a kind of business strategy and market competition strategy adopted by accounting firms based on the high importance of industry knowledge and industry audit expertise. First, the development of industry specialization In the early 1970s, the United States “Big Eight ” accounting firms have shown the characteristics of the industry customers are more concentrated. According to the number of customers, Prudential has a 70% share of the auditing market in office equipment manufacturing, and Yongdao has achieved a market share of 62% in the telephone company’s auditing business. Since then, the industry-related accounting standards increase, the wave of fewer clients after the wave of mergers and acquisitions, coupled with the late 1980s