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Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's report to be issued in connection with such engagements.