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Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function.

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The auditing standards board issues Statement on Auditing Standards no. 95, Generally Accepted Auditing Standards, superseding the section by that name in SAS no. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, AU section 150). To purchase a copy of the SAS (product no. 060697JA), call 888-777-7077.