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| Russian | English |
| общепринятые принципы бухгалтерского учёта | generally accepted accounting principles (GAAP) |
| общепринятые стандарты аудита | generally accepted auditing standards (GAAS)–10 auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations; often called auditing standards Moonranger) |