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持续经营假设与审计意见关系的实证分析 被引量:5

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摘要 本文采用实证研究方法,分析被审计单位持续经营假设对注册会计师的审计意见的影响,并从持续经营能力判别因素变量中,找出四个与非标准审计意见显著相关的指标变量进行分析,试图为注册会计师控制执业风险提供一种定量分析思路,以期提高注册会计师持续经营审计的准确性。
机构地区 上海海事大学
出处 《新会计》 2010年第2期43-44,共2页 Modern Accounting
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