Download Full Text (365 KB)
Statement of position 90-04
Mortgage loans -- United States -- Auditing; United States. Department of Housing and Urban Development
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Division, "Auditors' reports under U.S. Department of Housing and Urban Development's Audit guide for mortgagors having HUD insured or Secretary held multifamily mortgages" (1990). Statements of Position. 198.