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Statement of position 88-2
Pensions -- United States -- Auditing -- Forms; Employee fringe benefits -- United States -- Auditing -- Forms; Financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Division, "Illustrative auditor's reports on financial statements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financial statements, December 15, 1988" (1988). Statements of Position. 186.