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개정 회계기준 관련 회계오류의 발생과 내부통제 및 외부감사인 기능의 관련성 : 기업회계기준서 제15호 및 적용의견서 06-2 개정을 중심으로
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Article
Issue Date
2010
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회계ㆍ세무와 감사 연구, no.52, pp.121 - 162
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accounting error
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