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审计客户重要性度量方式文献综述 被引量:1

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摘要 审计客户重要性对审计质量的影响一直是关注的焦点之一,然而审计客户重要性度量方式各异,二者关系也尚无定论。本文采用文献研究法系统回顾有关审计客户重要性度量方式,对国内外学者的主要研究进行综述和评价,对该领域未来的研究热点进行展望,为进一步研究提供一些思路。
作者 苏精华 张丽
机构地区 河北经贸大学
出处 《合作经济与科技》 2016年第16期144-145,共2页 Co-Operative Economy & Science
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