April 2018
Beginner to intermediate
880 pages
28h 54m
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| Source | Statement on Auditing Standards (SAS) 122. |
Source: AU-C 925.04
AU-C Section 925.03 states that:
…the objective of the auditor, in connection with audited financial statements of a nonissuer that are separately included or incorporated by reference in a registration statement filed under the Securities Act of 1933, is to perform specified procedures at or shortly before the effective date of the registration statement ...