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This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information and on the reporting applicable to such engagements.
Auditing -- Standards -- United States; Financial statements, Interim -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Review of interim financial information; Statement on auditing standards, 036" (1981). Statements on Auditing Standards. 35.