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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| Squar Milner LLP United States | Significant Estimates Risk assessment | The firm identified control deficiencies in its testing of certain controls but did not evaluate the severity of the deficiencies and their effect on its control risk assessment. (AS 2301.34) Financial statement audit only · full report | AS 2301.34 |
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