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【单选题】
下列关于业务工作底稿所有权的描述中，正确的是______。A.
业务工作底稿所有权属于注册会计师协会
B.
业务工作底稿所有权属于会计师事务所
C.
业务工作底稿所有权属于被审计单位
D.
会计师事务所不得向被审计单位出示任何工作底稿内容
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