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【多选题】
注册会计师为审查被审计单位销货业务记录的及时性这一内部控制目标，所常用的控制测试（）。
A.
检查销货发票顺序编号是否完整
B.
审查任何时候尚未开出收款账单的发货
C.
审查任何时候尚未登记入账的销货业务
D.
审查有关凭证上内部核查标记
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