本准则中使用“可以”词汇的条款为指导性条款，是对良好审计实务的推介。
Articles containing "can" or "may" in these Standards are permissive provisions which represent the desirable audit practices.
本准则中使用“可以”词汇的条款为指导性条款，是对良好审计实务的推介。
Articles containing "can" or "may" in these Standards are permissive provisions which represent the desirable audit practices.
应用推荐