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|All Authors / Contributors:||American Institute of Certified Public Accountants. Committee on Governmental Accounting and Auditing.|
|Description:||182 pages ; 23 cm.|
|Series Title:||American Institute of Certified Public Accountants.; AICPA industry audit guide.|
|Responsibility:||prepared by the Committee on Governmental Accounting and Auditing ; including statements of position issued by the Accounting and Auditing Standards Divisions.|