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影响注册会计师审计质量的因素分析 被引量:7

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摘要 随着我国的市场经济体制不断完善,审计在国家经济生活中的地位和作用越来越重要。但是,审计质量却参差不齐。为提高我国注册会计师审计质量,本文从审计质量的涵义着手,分析了审计质量高低优劣的影响因素,分别从审计委托方、被审计方、审计方提出了相应的对策。
作者 冷洪
出处 《财会研究》 北大核心 2007年第12期43-45,共3页
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