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@JacquesHogan , isn't that the practitioner's responsibility and part of

the AICPA standards "to obtain reasonable assurance that the entity complied with the specified requirements, in all material respects, including designing the examination to detect both intentional and unintentional material noncompliance"?

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Gene-Vexo⚡️ Автор вопроса

I know that Armanino is PCAOB- and AICPA-certified. I know that the pricedures are Agreed-Upon. And when I read 'Agreed-Upon Procedures Engagements' (AICPA, 2021) it says that: "The practitioner should obtain evidence from applying the procedures to provide a reasonable basis for the finding or findings expressed in the practitioner's report".

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