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chanya uthibitisho
muundo wa uthibitisho receivables anauliza mteja ya kujibu kama mteja anakubaliana au hakubaliani na usawa mteja taarifa kupokewa. aina mbaya ya akaunti uthibitisho kupokewa anauliza wateja mteja ya kujibu tu kama mteja hakubaliani na usawa kuamua na mteja. fomu hasi hutumika wakati udhibiti juu ya receivables ni imara na akaunti kupokewa ina akaunti nyingi kwa mizani ndogo. muundo wa hutumika wakati udhibiti ni dhaifu au kuna wachache, lakini kubwa, akaunti.
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- Category: Auditing
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