SOP 09-1 issued on performing AUP engagements that address XBRL-tagged data.

The AICPA Auditing Standards Board has issued Statement of Position 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data. The statement represents the recommendations of the XBRL Assurance Task Force of the AICPA Assurance Services Executive Committee regarding the application of Statements on Standards for...

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