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превышение служебных полномочий (руководством компании – рабочий вариант // Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. 4uzhoj) | |||
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действия в обход системы внутреннего контроля (The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. aldrignedigen) |