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American Institute of Certified Public Accountants
Exposure draft (American Institute of Certified Public Accountants) 1994, Oct. 28a; Financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Comment letters proposed Statement on Auditing Standards, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement" (1994). Statements of Position. 732.