题目内容：
A、会计资料
B、审计证据
C、会计底稿
D、审计底稿
参考答案：
选择题：就会计数据安全问题，《会计改革与发展“十四五”规划纲要》提出，将坚持问题导向，规范（ ）出境，保障会计审计数据安全
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