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會計行業一般使用CPA Firm ( Certified Public Accountant Firm ) 一詞來形會計師行,所提供的會計職位為「會計師」。會計師行現分為Big 4 ( 四大,即PwC、KPMG、DTT、EY )、第二線 ( 2nd Tier,即BDO及RSM等 ),或其他比較中小型的公司。
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