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AU Section 9420

Consistency of Application of Generally Accepted Accounting Principles: Auditing Interpretations of Section 420

[Superseded by PCAOB Auditing Standard No. 6, Evaluating Consistency of Financial Statements, effective November 15, 2008. See PCAOB Release 2008-001 (January 29, 2008). View the superseded section.]

Copyright © 2001, 2002, American Institute of Certified Public Accountants, Inc.