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审计责任与会计责任的区分——兼述审计需求的保险理论

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摘要 审计责任和会计责任虽然在理论上有明确的区分,但在实践中很难区分开来。分析两者难以区分的原因,认为审计师的民事赔偿制度能有效地确定审计责任,减少财务信息使用者的财务信息风险。
作者 郭萍萍
出处 《对外经贸》 2012年第2期159-160,共2页 FOREIGN ECONOMIC RELATIONS & TRADE
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