This paper reviews the process of auditing from the view of behavioral science, and considers that auditing is a process of behavior of evaluation substantially.

 
  • 本文從行為科學(xué)的角度考察了審計過(guò)程,認為審計過(guò)程本質(zhì)上是一個(gè)評價(jià)行為過(guò)程。
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