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lun zhong yao xing yuan ze yu hui ji bao biao zhen shi xing shen ji
Author(s): 
Pages: 273-274
Year: Issue:  z1
Journal: Theory horizon

Abstract: 重要性原则在会计报袁公允真实性审计中的运用,是通过审计人员确定和运用重要性原则标准来实现的.重要性标准是衡量一项会计信息的错报或漏报是否重要的尺度,需要从性质和金额两方面来衡量.
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