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Opening Balances — Initial Audit Engagements, Including ...
us.aicpa.orgOpening Balances —Initial Audit Engagements 617 AU-CSection510 Opening Balances — Initial Audit Engagements, Including Reaudit Engagements Source: SAS No. 122; SAS No. 134; SAS No. 135; SAS No. 136; SAS
Terms of Engagement - American Institute of Certified ...
us.aicpa.orgInitial Audits, Including Reaudit Engagements ... audit performed in accordance with such law or regulation does not comply withGAAS.Accordingly,forsuchanaudit,theauditorshouldnotincludeany 2 Paragraphs.22–.23ofsection800,SpecialConsiderations—AuditsofFinancialStatementsPre-