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Table of Contents
Overview of Changes
1 - Audits
2 - Reviews
3 - Financial Reporting Framework
4 - Compilations
5 - Financial-Oriented Financial Information (FOFI)
Sample Engagement Letters
A1 Preliminary Engagement Activities
A2 Communications with Component Auditors
A3 Communications with those charged with Governance (Directors, Audit Committees, etc.)
A4 Management
A5 Confirmation Letters
A6 Requests
A7 Inquiries
R1 Review Engagements
R2 Management
C1 Compilation Engagements
Model Financial Statements
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