根据《企业破产法》规定，下列关于管理人的说法不正确的有（ ）。
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7 ."We disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements." The foregoing passage is most likely from a:
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10 .In a computerized payroll system environment, an auditor would be least likely to use test data to test controls related to:
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