As for the evaluation responsibility, the article prefers to including it into the verification responsibility, and so there is no need singling it out as a audit function.

 
  • 至于責任評價(jià) ,本文認為其既已包含在責任鑒證之中 ,因而沒(méi)有必要將其單獨作為審計的一個(gè)職能。
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