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감사시간과 내부심리시간이 감사품질(재량적 발생액)에 미치는 영향
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류승우; 이종천; 김응길; 한승수
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2015
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회계학연구, v.40, no.4, pp.213 - 246
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한국회계학회
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Lee, Jong Cheon
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audit quality
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internal review hour
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