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11.- Para aclarar el alcance de la revisi6n del auditor en 10 que se refiere a su examen encaminando a la expresi6n de una

11.- Para aclarar el alcance de la revisi6n del auditor en 10 que se refiere a su examen encaminando a la expresi6n de una opini6n sobre los estados financieros, el comit expidi6 la declaraci6n sobre procedimientos de auditoria en el aho:

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