用；（三）会计师事务所应加大对人员的职业后续教育，提升审计人员的专业判断能力。五是根据案例研究结论，对会计师事务所应用风险导向审计方法提出建议，以期为目前大量的中小会计师事务所充分运用现代风险导向审计方法提供借鉴。关键词：会计师事务所风险导向审计农机采棉行业
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