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完善我国风险导向审计的几点建议

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摘要 审计模式的发展过程可分为三个阶段:账项基础审计、制度基础审计和风险导向审计。本文指出我国目前不宜盲目推崇风险导向审计模式,针对我国实际情况提出如何选择审计模式并对完善风险导向审计提出建议。
作者 林琳
出处 《科技信息》 2006年第02S期187-187,共1页 Science & Technology Information
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