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试述审计师发展的启示。

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答:从审计师审计的历史发展来看,我们可以得出的启示有三个方面:

(1) 审计师审计产生的直接原因是财产所有权与经营权的分离。

(2) 审计师审计随着商品经济的发展而发展。

(3) 审计师审计具有客观、独立、公正的特征。

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