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American Institute of Certified Public Accountants
Exposure draft (American Institute of Certified Public Accountants) 1992, Apr. 20; Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Comment letters on Proposed Statement on Standards for Attestation Engagements Reporting on an Entity’s Internal Control Structure Over Financial Reporting" (1992). Statements of Position. 738.