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| Russian | English |
| действия в обход системы внутреннего контроля | circumvention of internal control system (Ying) |
| действия в обход системы внутреннего контроля | override of internal control (The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. aldrignedigen) |