ID:DA07504807
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issued under the authority of Auditing Standards Board
American Institute of Certified Public Accountants c2004 Statement of position 04-1
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issued by the Forecasts and Projections Task Force, Auditing Standards Board, American Institute of Certified Public Accountants
American Institute of Certified Public Accountants c1990 Statement of position 90-1
American Institute of Certified Public Accountants
Published for The Institute by Commerce Clearing House c1979]
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