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An analysis on dealing with audit failure

An analysis on dealing with audit failure

作     者:ZHANG Guan-jun ZHANG Lin 

作者机构:School of Accounting Zhongnan University of Economics and Law Wuhan 430074 China 

出 版 物:《Journal of Modern Accounting and Auditing》 (现代会计与审计(英文版))

年 卷 期:2009年第5卷第7期

页      面:62-65页

学科分类:120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理] 

主  题:CPA audit failure countermeasures 

摘      要:Many highly publicized accounting scandals of the recent past seriously caused enormous losses to investors, hindered the healthy development of the capital market and damaged the credibility of the accounting profession. This paper gives a trial analysis on the reasons and precautionary measures of audit failure.

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