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内部审计运用风险导向审计模式的探讨

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摘要 现代风险导向审计作为重要的审计理念和方法,在理论和实务方面都具有积极的作用,本文在回顾现代风险导向审计产生与发展历程的基础上,对内部审计引入现代风险导向审计模式的必然性和具体的方法进行了一定的探讨。
出处 《时代经贸》 2011年第14期59-60,共2页 TIMES OF ECONOMY & TRADE
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