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作者简介: Stephanie Kemp MA (Dunelm), CA is a member of the Technical Standards Team at the Institute of Chartered Accountants in Australia, and a consultant on accounting and auditing standards. Stephanie is the author of numerous articles in the Institute's journal, Charter, and provides regular technical updates to accounting professionals via the Institute's electronic newsletter, Accounting andAuditNews Today (ANT). Before joining the team at the Institute,Stephanie worked as an auditor initially, and then in the internal quality control and technical sections of medium and large accounting firms in the United Kingdom and Australia.
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