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This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in another country for use outside the United States. A "U.S. entity" is an entity that is either organized or domiciled in the United States.
Auditing -- Standards -- United States; Financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Reporting on financial statements prepared for use in other countries; Statement on auditing standards, 051" (1986). Statements on Auditing Standards. 52.