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（ ）有权对会计师事务所出具审计报告的程序和内容进行监督。
A.税务部门
B.财政部门
C.人民银行
D.审计部门
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（ ）有权对会计师事务所出具审计报告的程序和内容进行监督。
A.税务部门
B.财政部门
C.人民银行
D.审计部门
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