Auditor's reports, with new requirements under the Clarified Auditing Standards, have become troublesome for many auditors. When regulator-prescribed auditor's reports are also required, the AICPA has developed information to assist.
Source: http://feedproxy.google.com/~r/AICPA_FinancialReportingCenter/~3/l1_mGeJ4G58/RegulatorPrescribedAuditorsReports.aspx
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