Regulatory agencies such as the China Securities Regulatory Commission have repeatedly emphasized in recent years that accounting firms, as independent assurance agencies, assume the responsibility of gatekeepers for the quality of financial information in the capital market, and are extremely important in improving the quality of financial information in the capital market
The innovations and breakthroughs of this research are embodied in: First, how to obtain the explicit and tacit knowledge related to auditing so as to improve the audit practice ability has always been an academic problem
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