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审计师变更、审计意见购买与政策监管——研究评述与中国的实践 被引量:3

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摘要 本文主要从审计师变更的原因、审计师变更与审计意见购买之间的关系、市场与政府对审计师变更反应等方面,对西方实证研究进行了综述。对在我国特定制度背景下审计师变更的实证研究,我国上市公司审计师变更的实务等,作了简略地评述。
作者 谢香兵
出处 《财会通讯(下)》 2009年第7期64-66,共3页 Communication of Finance and Accounting
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