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This guide is an indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards, and compliance audits in accordance with OMB Circular A-133. Use this valuable tool to assist in dealing with the special considerations required in a single audit.
This edition, updated as of February 1, 2013, provides up-to-date information for both the ASB Clarity Project and the 2011 revision of Government Auditing Standards. Also includes updated auditor reports for both the financial statement audit and the compliance audit.
This Guide includes discussion related to:
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