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两种风险导向审计模式之比较 被引量:3

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摘要 风险导向审计按其发展阶段,分为传统风险导向审计和现代风险导向审计两种模式。本文在分析两种风险导向审计模式的基础上,对二者的区别进行了阐述,旨在大力倡导现代风险导向审计模式,以重塑会计师行业诚信形象,赢取投资者和资本市场信任。
作者 杨洋
出处 《财会月刊(下)》 2010年第11期66-67,共2页 Finance and Accounting Monthly
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