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| пространство аудита (inn) | |||
| вселенная аудита (Ремедиос_П) | |||
| English thesaurus | |||
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| An inventory of audit areas that is compiled and maintained to identify areas for audit during the audit planning process (Traditionally, the list includes all financial and key operational systems as well as other units that would be audited as part of the overall cycle of planned work. The audit universe serves as the source from which the annual audit schedule is prepared. The universe will be periodically revised to reflect changes in the overall risk profile) | |||