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Exposure draft (American Institute of Certified Public Accountants), 1997, Mar. 7; Auditing -- Standards -- United States; Contracts, Preliminary; Attest function (Auditing) -- Standards -- United States; Statement on standards for attestation engagements 7; Statement on auditing standards 83;
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American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Comment Letters to proposed statement on auditing standards and statement on standards for attestation engagements : establishing an understanding with the client;" (1997). Statements of Position. 252.