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This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted in paragraph 2.
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Auditing -- Standards -- United States; Financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement" (1995). Statements on Auditing Standards. 78.