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ukaguzi hatari
mchanganyiko wa hatari ya vifaa makosa kutokea katika mchakato wa uhasibu na hatari ya makosa si kirahisi na vipimo vya ukaguzi. Ukaguzi wa hatari ni pamoja na kutokuwa na uhakika kutokana na sampuli (sampuli hatari) na kwa sababu nyingine (nonsampling hatari).
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