行业专门化(Industryspecialization)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。本文拟对国外行业专门化发展概况、行业专门化对事务所和客户的意义及其可能产生的负面影响等问题做初步探讨。 Industryspecialization means that accounting firms have developed specialized expertise in the auditing practice of one or a few industries, accounting for a large share of the auditing market in these industries. 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. This article intends to make a preliminary study on the specialization of foreign industries, the significance of the specialization of the industry to the firms and their possible negative impacts.