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Statement of position 92-4
Insurance -- United States -- Auditing; Property insurance -- United States -- Auditing; Liability insurance -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force, "Auditing insurance entities' loss reserves: May 29, 1992 supplement to AICPA Audit and accounting guide, Audits of property and liability insurance companies" (1992). Statements of Position. 206.