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תפקידו של רואה החשבון הוא ביצוע ביקורת על דוחות כספיים של העסק ומתן חוות דעתו עליהם לבעל העסק. רואה חשבון הוא מי שהוסמך על פי חוק לעסוק במקצוע ראיית החשבון. רואה חשבון הוא בעל ידע והשכלה רחבה בתחומי החשבונאות, המסים, המימון, הביקורת החשבונאית ותחומים נוספים, הדרושים לביצוע עבודתו. רואי חשבון רבים מועסקים בחברות כחשבים ומנהלי כספים, אך על בעלי תפקידים אלה אין כל חובה חוקית להחזיק ברישיון רואה חשבו
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