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财经论丛, ISSN 1004-4892, 2017, Issue 3, pp. 60 - 70
Journal Article
中国注册会计师, ISSN 1009-6345, 2012, Issue 1, pp. 127 - 128
美英就强制会计师事务所轮换征求意见 近期国际上因金融危机引发对审计品质之争议,而审计品质又与注册会计师是否具备独立性、客观性及专业怀疑密切相关。审计师与公司客户间的长期关系,有可能导致会计师事务所缺乏对客户财务报表应有的专业怀疑或屈服于客户压力,继而引发投资人关切。 
审计师 | 国际 | 金融危机 | 注册会计师 | 公司客户 | 长期关系 | 财经 | 会计师事务所
Journal Article
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