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Statement on standards for attestation engagements 7
Attestation function (Auditing) -- Standards -- United States; Contracts, Preliminary
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Establishing an understanding with the client: (amends Statement on standards for attestation engagements no. 1, AICPA, Professional standards, vol. 1, AT sec. 100" (1997). AICPA Professional Standards. 298.