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内部审计职业判断影响因素及对策分析

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摘要 由于受到种种限制,内部审计人员的行为模式只能做到有限理性,从而使其职业判断可能存在一些偏误。本文分析了内部审计职业判断影响因素,并提出提高审计职业判断准确性的对策建议,以期提升内部审计人员的工作质量,为企业增加价值。
作者 彭兰香
出处 《经济论坛》 2009年第21期115-117,共3页 Economic Forum
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