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对美国内部控制评价与报告体系的思考与借鉴 被引量:5

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摘要 本文在借鉴美国内部控制评价与报告体系的基础上,结合我国的国情,对我国内控评价与报告体系建设中有关责任主体、注册会计师的责任和角色及内控审核范围等问题进行了探讨。
作者 赵锡尧
机构地区 东北财经大学
出处 《黑龙江对外经贸》 2007年第11期122-123,共2页 Heilongjiang Foreign Economic Relations and Trade
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  • 1王光远,刘秋明.公司治理下的内部控制与审计——英国的经验与启示[J].中国注册会计师,2003(2):17-21. 被引量:94
  • 2Teoh, S. H., Welch, I., Wong, T. J., Earnings management and the underperformance of seasoned equity offerings, Journal of Financial Economics, 1998(50) :63 -99.
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  • 10孙铮,王跃堂.资源配置与盈余操纵之实证研究[J].财经研究,1999,25(4):3-9. 被引量:235

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