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This Statement defines association as that term is used in the fourth reporting standard. It provides guidance to an accountant associated with the financial statements of a public entity or with a nonpublic entity's financial statements that he has been engaged to examine in accordance with generally accepted auditing standards.
Auditing -- Standards -- United States; Financial statements -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Association with financial statements; Statement on auditing standards, 026" (1979). Statements on Auditing Standards. 24.