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The Reporting section of the Principles Underlying an Audit Conducted in Accordance with GAAS requires that the report, states whether the financial statements are presented
The Reporting section of the Principles Underlying an Audit Conducted in Accordance with GAAS requires that the report, "states whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework" This passage requires: an implied measure of fairness. a statement of fact by the auditor. an objiective measure of compliance. an opinion by the auditor
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