特價優惠!
https://www.accountantguide.com.hk
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香港會計錦囊
英漢會計字典
漢英會計字典
香港會計錦囊資訊站
測知控制
detective controls
這些有檢測已經發生,可能導致財務報表錯報的錯誤或舞弊的目標。
These have the objective of detecting errors or fraud that have already occurred that could result in a misstatement of the financial statements.