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This Statement provides guidance on the form and content of reporting when an auditor submits to his client or to others a document that contains information in addition to the client's basic financial statements and the auditor's standard report thereon.
Auditing -- Standards -- United States; Auditors' reports -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Reporting on information accompanying the basic financial statements in auditor-submitted documents" (1980). Statements on Auditing Standards. 27.