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The requirement that external auditors are significantly involved in order to develop a reasonable assurance that a company's financial statements are free of material misstatements

The requirement that external auditors are significantly involved in order to develop a reasonable assurance that a company's financial statements are free of material misstatements is promulgated by

Sarbanes-Oxley.

The Securities and Exchange Commission.

The Association of Certified Fraud Examiners' ACFE Fraud Checklist.

American Institute of Certified Public Accountants' Statement on Accounting Standards 99.

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