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American Institute of Certified Public Accountants
Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Proposed statement on standards for attestation engagements: reporting on controls at a service organization; Exposure draft (American Institute of Certified Public Accountants), 2008, November 17" (2008). Statements of Position. 685.