摘要
澳大利亚维护审计独立性的Ramsay报告及其对中国的启示。
Ramsay Report, which is based on the concept of auditing independence in Australia, provides some valuable information in the establishment of statutory and professional standards in China.
出处
《审计与经济研究》
北大核心
2003年第2期32-33,共2页
Journal of Audit & Economics
