Observation. Observation is an effective method to test the operation of internal control (e. g., separation of duties) without written record.

观察。观察是测试不留下书面记录的控制(如职责分离)的运行情况的有效方法。

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Observation. Observation is an effective method to test the operation of internal control (e. g., separation of duties) without written record.

观察。观察是测试不留下书面记录的控制(如职责分离)的运行情况的有效方法。

youdao