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美国PCAOB研究十年回溯性分析及对我国的启示 被引量:4

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摘要 美国PCAOB的主要职能体现在会计师事务所注册、审计准则制定、会计师事务所质量检查和执法四个方面。文章对近十年与PCAOB这些职能相关的研究文献进行了回溯性分析,并对未来可行研究进行了探索。同时,指出了若干PCAOB背景下适合于我国开展的相关实证研究工作。
作者 吴军
出处 《会计之友》 北大核心 2015年第10期124-127,共4页 Friends of Accounting
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参考文献15

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二级参考文献29

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