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지정감사 제도변경이 감사품질에 미치는 영향*-지정감사 후 첫 번째 자유수임 계약 시 기존 지정감사인의 선임을 금지하는 제도를 중심으로-
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2019
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세무와회계저널, v.20, no.4, pp.153 - 185
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한국세무학회
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