We should rethink about the subjects of audit service.
应重新审视和重视审计服务对象。
Audit risk is the risk faced by CPAs when conducting audit service.
审计风险是注册会计师执行审计业务时所面临的风险。
Based on the strategic view, high value-added audit service is the core driving power to realize the added value.
内部审计如何实现价值增值是近年来学术界关注的焦点问题。
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