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高质量审计意见需求研究

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摘要 本文在分析了我国对于高质量审计意见需求历史背景及现状的基础上,借鉴国外高质量审计意见需求的成功经验,结合我国上市公司及会计师事务所存在的问题,以及我国对高质量审计意见需求现实需要,对提高我国高质量审计意见需求建设提出了相关建议。
作者 田金玉 刘媛
出处 《财会通讯(下)》 2012年第10期36-38,共3页 Communication of Finance and Accounting
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