q=%E5%86%85%E9%83%A8%E6%8E%A7%E5%88%B6%E6%9C%89%E6%95%88%E6%80%A7%E5%88%A4%E6%96%AD%E5%81%8F%E5%B7%AE%E7%A0%94%E7%A9%B6%EF%BC%9A%E5%9F%BA%E4%BA%8E%E7%AE%A1%E7%90%86%E5%B1%82%E4%B8%8E%E5%AE%A1%E8%AE%A1%E5%B8%88%E7%9A%84%E5%8F%8C%E9%87%8D%E8%A7%86%E8%A7%92%EF%BC%9Abased+on+the+dual+perspectives+of+management+and+auditors&searchType=standard&isFacet=true&view=standard&rows=10&sortWay=score&sortOrder=desc&curlibcode=GT&searchWay0=marc&logical0=AND
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内部控制有效性判断偏差研究：基于管理层与审计师的双重视角：based on the dual perspectives of management and auditors