证券交易委员会（证交会）今天宣布通过《第5号审计准则-财务报告内部控制审计与财务报表审计的整合》（简称《第5号审计准则》），新准则将取代上市公司会计监管委员会于3年前颁布的内部控制审计准则-《第2号审计准则》。
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