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近些年来,社会各界对注册会计师专业意见的责难和非议颇多。这些责难当中,有的确属执业机构和执业人员的业务质量存在问题,需要加以改正和提
In recent years, various sectors of the community censure and apologize for the professional advice of certified public accountants. Some of these censures are indeed problems in the quality of the business of practitioners and practitioners and need to be corrected and improved