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房地产业上市公司内部控制审计报告分析建议

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摘要 本文对深、沪市主板中房地产业上市公司披露的2014年度内部控制审计报告进行统计,分析被出具非标准审计意见的上市公司内部控制审计报告,对披露的内控缺陷从设计与运行层面、内部控制五要素等方面进行汇总分析,并从企业和监管部门两个层面提出相关建议。
机构地区 广西科技大学
出处 《合作经济与科技》 2015年第24期149-150,共2页 Co-Operative Economy & Science
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