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| 重要差错 | |||
| 重大缺陷 | |||
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| A deficiency or a combination of deficiencies, in internal control, that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight (A material weakness is a significant deficiency or a combination of significant deficiencies that results in more than a remote likelihood of an undesirable event(s) not being prevented or detected) | |||
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