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现代风险导向审计理念下的审计风险模型研究 被引量:5

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摘要 本文研究了现代风险导向审计理念下的审计风险模型,指出其中的重大错报风险要素过于粗略,有必要将其细分为舞弊风险和误报风险,从而更准确地评估审计风险。
作者 陈祥有
出处 《财会月刊(中)》 2009年第8期72-74,共3页 finance and accounting monthly
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