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【单选题】
审计人员在评价审计结果时汇总的错报不包括 ( )。A.
已发现尚未调整的错报
B.
推断的错报
C.
被审计单位未做适当处理的期后事项
D.
前期发现的被审计单位已做调整的错报
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A.
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B.
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C.
accurately
D.
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