特殊项目在审计时的特殊性主要表现在以下几个方面:(1)这些特殊项目在审计时是可以____的;(2)不少特殊项目已分别制定了____;(3)这些审计项目的审计____较大、____较高。
单独审查 具体会计准则 难度 风险
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