审计标准的适当性 appropriateness of audit standards 审计标准的应用 application of auditing standards 审计补充程序 auditing supplementary procedure ..
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Identify and describe the work and evidence required to meet the objectives of audit engagements and the application of the International Standards on Auditing.
使学员了解根据国际审计标准,达到审计目标所要做的工作以及需要取得的证据。
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