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Auditor's consideration of the internal control structure used in administering federal financial assistance programs under the Single Audit Act : November 28, 1990 : amendment to AICPA audit and accounting guide, Audits of state and local governmental units, and supersession of SOP 89-6, example 26;
Statement of Position
90-9
The Auditor's Consideration of the Internal Control Structure Used in Administering Federal Financial Assistance Programs Under the Single Audit Act
November 28, 1990
Amendment to
AICPA Audit and Accounting Guide Audits of State and Local Governmental Units and Supersession of SOP 89-6, Example 26
Prepared by the
Government Accounting and Auditing Committee
American Institute of Certified Public Accountants
AICPA