URL:https://d20ohkaloyme4g.cloudfront.net/img/document_thumbnails/a4ff10251536b2e06036d90b922bbfd7/thumb_1200_1553.png
掲載元:https://www.studocu.com/row/document/institute-of-cost-and-management-accountants-of-pakistan/audit-and-assurance/cfap-06-ebook-part-1-notes/66631943