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Audit Reports of Financially Distressed Companies: Emphasis of Matter (EOM) Versus Disclaimers

Audit Reports of Financially Distressed Companies: Emphasis of Matter (EOM) Versus Disclaimers
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出处 《Journal of Modern Accounting and Auditing》 2013年第5期634-640,共7页 现代会计与审计(英文版)
关键词 审计报告 EOM 财务 免责 马来西亚 上市公司 经营亏损 严重程度 financial distress, emphasis of matter (EOM) audit report, disclaimers, Practice Note 17 (PN17)companies, International Standard on Auditing (ISA) 570
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