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ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009
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ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009
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Management is responsible for the preparation of the financial statements in accordance with XYZ Law of Jurisdiction X, and for such internal control as management determines is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error.