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论内部审计的独立性:基于内部审计职能的拓展 被引量:5

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摘要 2014年我国正式把咨询列入内部审计的基本职能,咨询职能的增加对内部审计独立性产生了重要影响。本文从不同角度对此进行剖析,并在此基础上提出了自己的看法和解决措施。
作者 泥丽丽 阮宁
出处 《商业会计》 2015年第10期46-48,共3页 Commercial Accounting
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