The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.

第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。

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The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.

第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。

youdao