Statements of Position



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This guide has been prepared to provide direction to independent auditors engaged to examine and report upon financial statements of pension funds. Generally accepted auditing standards and, for the most part, generally accepted accounting principles for commercial enterprises are applicable to pension funds covered in this guide. Not all of these standards and principles are discussed herein; rather, the guide deals with those accounting, auditing, and reporting matters unique to such funds.

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Pension trusts -- United States; Employee fringe benefits -- United States -- Auditing


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Audits of Pension Funds; Exposure draft (American Institute of Certified Public Accountants), 1973, May 1



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