期刊文献+

错报风险和工作压力对审计复核方式的影响

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摘要 审计技术环境的变化改变了审计复核人员与工作底稿编制者之间的沟通方式,这给审计人员带来了不同的环境压力。正是在这样的背景下,文章从理论上分析了错报风险和工作压力这两大因素对复核方式选择的影响,深化了我们对影响审计复核方式选择的因素的理解。
作者 郑路航
出处 《会计之友》 北大核心 2013年第17期103-105,共3页 Friends of Accounting
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参考文献8

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