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аудиторское заключение с оговоркамиstresses
EBRD qualified audit certificate (raf); qualified audit report (raf); qualified opinion; qualified certificate (oVoD); qualified report (oVoD)
econ. qualified audit opinion
аудиторское заключение с оговорками qualifications
account. qualified audit report (Противоположным является unqualified audit report – аудиторское заключение без оговорок)

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