第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。
Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.
第十二条审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。
Article 12 Auditors shall possess the professional knowledge and ability commensurate with the audit work they engage in.
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