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财务报表保险制度不失为一种增强审计独立性、保护投资者利益、维护证券市场秩序的理想制度,是当前审计委托制度的理想替代机制。但财务报表保险
The financial statement insurance system is an ideal system to enhance the independence of auditing, protect the interests of investors and maintain the order of the stock market. It is an ideal substitute for the current audit commission system. But the financial statements insurance