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AICPA issues SAS 104 in the Audit Risk Assessment Series.

Publication: CPA Government & Nonprofit Report

Publication Date: 01-MAR-06
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COPYRIGHT 2006 Aspen Publishers, Inc.

The first SAS issued in the Audit Risk Assessment Series is SAS 104, "Amendment to Statement on Auditing Standards No. 1 (Due Professional Care in the Performance of Work)." SAS No. I was the codification of all previous SAS at that time.

There are some minor changes to SAS...

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