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当前学科:审计师(综合练习)
题目:
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为了证实已发生的销售业务是否均已登记入账,最有效的作法是()。
A . 只审查销售日记账
B . 由日记账追查有关原始凭证
C . 只审查有关原始凭证
D . 由有关原始凭证追查销售日记账
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