6018 
7164文章以关键性审计事项部分的差异性为切入点，探究了审计师的风险管理行为。文章以我国
关键审计事项：审计师的“免责声明”？——企业真实活动盈余管理和关键审计事项披露的差异化
摘要
参考文献
摘要
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引用本文
黄亮华, 汤晓燕. 关键审计事项：审计师的“免责声明”？——企业真实活动盈余管理和关键审计事项披露的差异化[J]. 财经研究, 2021, 47(2): 139-153.
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