上市公司会计监管委员会落实了对审计准则的修订,投票通过了对财务报告内部控制审计的最终准则,以及一项相关独立性条款。新准则《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》将取代《第2号审计准则》。
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