Restrictionsimposedbymanagement复核(与质量控制相关)Review(inrelationtoqualitycontrol)权利与义务Rightsandobligations风险评估程序Riskassessmentprocedures重大错报风险Riskofmaterialmisstatement财务报表层次和认定层次的重大错Riskofmaterialmisstatementatfinancialstatementlevel报风险andatassertionlevel样本量Samplesize抽样Sampling...
bymanagement 复核(与质量控制相关) Review(inrelationtoqualitycontrol) 权利与义务 Rightsandobligations 风险评估程序 Riskassessmentprocedures 重大错报风险 Riskofmaterialmisstatement 财务报表层次和认定层次的重大错 Riskofmaterialmisstatementatfinancialstatementlevel 报风险 andatassertionlevel 样本量 Samplesize 抽样 ...
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Using a sample of Chinese listed firms from 2002 to 2009,we investigate how CPA firm's regional competitive advantage affects audit quality.CPA firm's regional market share is used to measure its regional competitive advantage,and unsigned,positive and negative discretionary accruals are used to meas...
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Simulate Exam Conditions:Use CPA review courses to practice with sample testlets that include potential pretest questions. Frequently Asked Questions What are CPA Exam pretest questions? Pretest questions are unscored items included in the CPA Exam to evaluate their validity and reliability for future ...
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