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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
審計風險
audit risk
審計師可能在不知不覺中失敗的風險相應地修改對那些存在重大錯誤的財務報表他或她的意見
The risk that the auditor may unknowingly fail to modify appropriately his or her opinion on financial statements that are materially misstated