2007年10月17日,上市公司会计监管委员会向公众刊发了名为《工作人员的初步观点-内部控制审计与财务报表审计的整合:小型上市公司审计师指引》的文件,供公众审阅并提供意见。初步指引的全文(英文)可登陆以下网址浏览.
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