期刊文献+

企业持续经营能力的审计评价研究

Studying the Audit Evaluation of Enterprise's Sustaining Operation Capacity
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摘要 随着退市上市公司数量不断增加,持续经营审计越来越重要。如果未能及时揭示影响被审计单位持续经营能力的重大疑虑事项,注册会计师有可能为之付出巨大代价。对近年来持续经营审计意见的出具情况进行总结分析,提出规范持续经营审计的建议。
作者 万里霜 Wang Lishuang
出处 《黑河学刊》 2019年第3期14-15,共2页 Heihe Journal
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