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  "answer": "问题：把以上依据整理成审核要点清单。 需要补充核验哪些原始凭证？ 需要补充核验哪些原始凭证？ 的适用条件和例外情况是什么？ 需要补充核验哪些原始凭证？ 的适用条件和例外情况是什么？\n当前回答由检索依据直接组成，未生成无引用结论。\n法规依据：\n- …必须按照国家统一的会计制度的规定对原始 凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单 位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求 按照国家统一的会计制度的规定… [C1]\n- 第四十条 违反本法规定，有下列行为之一的，由县级以上人民 政府财政部门责令限期改正，给予警告、通报批评，对单位可以并处 二十万元以下的罚款，对其直接负责的主管人员和其他直接责任人员 可以处五万… [C2]",
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  "fallback_label": "检索直出",
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  "review_notice": "该导出为审计线索和人工复核底稿，不替代正式审计结论。",
  "review_checklist": [
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    "打开原文确认条款上下文。",
    "检查目录、规则、法规版本是否适用。",
    "确认是否还需 HIS 原始凭证补证。"
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