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Statement of position 92-7
Finance, Public -- United States -- States -- Auditing; Local finance -- United States -- Auditing; Economic assistance, Domestic -- United States -- States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Government Accounting and Auditing Committee, "Audits of state and local governmental entities receiving federal financial assistance: supplement to AICPA Audit and accounting guide, Audits of state and local governmental units" (1992). Statements of Position. 207.