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| English | Russian |
| override of controls | обход средств контроля (Ремедиос_П) |
| override of internal control | действия в обход системы внутреннего контроля (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) |