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並前往https://www.ifac.org/system/files/publications/exposure-drafts/comments/IAASB-Exposure-Draft-Less-Complex-Entities-Optional-Response-TemplateREA_CGE270122.pdf

ED-ISA FOR LCE: RESPONSE TEMPLATE - IFAC

OPTIONAL RESPONSE TEMPLATE: PROPOSED ISA FOR LCE. Guide for Respondents. •. The International Auditing and Assurance Standards Board (IAASB) has published ...

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