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以持续审计为导向的内部控制审计模式探讨 被引量:6

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摘要 本文基于理论、立足实践,提出以持续审计为导向的内部控制审计模式,并构建了该模式的具体应用框架,从审计理念、思路、组织和实施等方面提出建设性的应用建议,为内部控制审计实现持续审计探寻一条可行路径。
出处 《中国内部审计》 2016年第7期20-27,共8页 Internal Auditing in China
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  • 2Carlin Dowling, Stewart Leech. 2007. Audit Support Systems and Decision Aids: Current practice and opportunities for future research. International Journal of Accounting Information System 8:92-116. 被引量:1
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