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Aicpa: Reports On The Processing of Transactions by Service Organizations by jverburg5656 is a document available to read on EtoBox.

This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. The Statement Supersedes Statement on Auditing Standards No. 44, AICPA, Professional Standards, vol. 1, AU sec. 324.

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jverburg5656
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