Opening Balances — Initial Audit Engagements, Including ...

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afterDecember15,2012,unlessotherwiseindicated. Introduction ... 630 Audit Evidence.A22 Exhibit C—Illustrative Successor Auditor Acknowledgment Letter (Ref: par. .A6) ... accepted in the United States of America,the December 31,20X1,financial statementsofABCEnterprises(ABC).Werenderedareportonthosefinan- ...

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