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国际审计准则第701号的修订内容及对中国的启示 被引量:5

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摘要 国际审计与鉴证准则理事会于2015年1月15日发布了国际审计准则第701号——对独立审计报告中关键审计事项的沟通进行规范的修订文本。本文介绍了国际审计准则第701号修订的主要内容,并提出其修订对中国独立审计准则的启示。
出处 《财会研究》 2015年第4期22-23,26,共3页
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