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監査 かんさ基準 きじゅんではありません
kansakijundewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 監査基準

1. Not audit standards.

Negative
, 
Polite
, 
Formal Register

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監査基準ではありません

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