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- W2379193927 abstract "Audit essence is a kind of information system whose target is to supply information proof to judge impersonally and fairly whether both sides of bailees maintain responsibility connection.To get to such a target,audit information should be characterized by its quality essence.This audit information system supplies theoretical basis for computer audit." @default.
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- W2379193927 date "2006-01-01" @default.
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- W2379193927 title "Audit Information System Theory——a new approach to audit essence" @default.
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