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American Institute of Certified Public Accountants
Accounting -- Standards -- United States; Auditing -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants (AICPA), "AICPA professional standards as of June 1, 2009, Volume 1: U.S. Auditing standards-AICPA, Attestation Standards" (2009). AICPA Professional Standards. 460.