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A practitioner is engaged to express an opinion on management's assertion that the square footage of a warehouse offered for sale is 1 5 0

A practitioner is engaged to express an opinion on management's assertion that the square footage of a warehouse offered for sale is 150,000 square feet. The practitioner should refer to which of the following sources for professional guidance?
Statements on Standards for Consulting Services.
Statements on Standards for Accounting and Review Services.
Statements on Standards for Attestation Engagements.
Statement of Auditing Standards.
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