| http://www.w3.org/ns/prov#value | - AU-C 800 specifically requires the auditor of special purpose financial statements to obtain understanding of the following:The purpose or use of the financial statementsKnown users that may rely on the statementsManagement???s process for determining whether the FRF is acceptableManagement of SMEs often select an FRF based on time and cost considerations, such as the time required to prepare fina
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