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现代风险导向审计下企业审计实施框架 被引量:2

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摘要 现代风险导向审计是审计理论和实践发展到一定阶段的产物,区别于传统审计的局限和不足。现代风险导向审计取代传统风险导向审计模式是必然趋势,探索审计实施框架的重新构建,对审计实务工作者扩大视审计视野、创新审计思路有着积极的意义。
作者 雒文彦
出处 《经济师》 2009年第3期179-180,共2页
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