短期聘任(一学期);定期聘任
Government departments should ensure the independence of CPA audit through sessional appointment in CPA firms and the provision on which audit operations and consultancy services are incompatible.
政府部门应通过实行会计师事务所定期聘任制度、审计业务与咨询业务不兼容的规定保证CPA审计独立性。
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