COSO组件实施的程序和控制(pdf 43页)-精.pdfVIP

• COSO • • – • • 2 PCAOB Auditing Standard 2) PCAOB “ ” PCAOB Auditing Standard No. 2, 13 “ Treadway COSO — COSO ” PCAOB Auditing Standard No. 2, 14  !