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American Institute of Certified Public Accountants
Auditing -- Standards -- United States -- Periodicals; Auditing -- Standards -- Periodicals; Financial statements -- United States -- Periodicals; Financial statements -- Periodicals; Auditors' reports -- United States -- Periodicals; Auditors' reports
American Institute of Certified Public Accountants (AICPA), "Understanding the responsibilities of auditors for audits of group financial statements" (2012). Industry Guides (AAGs), Risk Alerts, and Checklists. 1254.