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This Statement provides guidance to an auditor reporting on financial statements of one or more prior periods that are presented on a comparative basis with financial statements of the current period.
Auditing -- Standards -- United States; Financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Reports on comparative financial statements; Statement on auditing standards, 015" (1976). Statements on Auditing Standards. 12.