本文基于一个两时点大股东掠夺模型,考察了股权结构、代理成本与外部审计需求之间的关系。
Based on a two-stage large shareholder exploitation model, we examine the relationship among ownership structure, agency cost and external auditing demand.
政策相关的需求,例如用户访问及外部系统访问的安全性需求,ID管理政策,审计和登录。
Policy-related requirements, such as security requirements on the users' and external system's access, ID management policies, audit and logging.
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