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AU-C 510 Opening Balances-Initial Audit Engagements, Including Reaudit Engagements
Wiley Practitioner's Guide to GAAS 2016: Covering All SASs, SSAEs, SSARSs, PCABOB Auditing Standards, and Interpretations
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10.1002/9781119233510.ch18
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2016
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pp. 219-226
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