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审计概述
引用本文:白蔚秋.审计概述[J].中国注册会计师,2003(1).
作者姓名:白蔚秋
摘    要:Dependable information is essential tothe very existence of our society. Reliableaccounting and financial reporting aid societyin allocating resources in an efficient manner.The contribution of the independent auditor isto provide credibility to information. Thecredibility added to the information by auditorsactually reduces the decision maker's risk. Tobe more precise,the auditors reduceinformation risk,which is the risk that thefinancial information used to make a decisionis materially misst…

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