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      Примечания

      1

      См. подробнее: Крикунов А.В. Регулирование аудиторской деятельности // Бухгалтерский бюллетень, 1996.

      2

      В соответствии с Постановлением Правительства РФ от 06.02.2002 N 80 до утверждения федеральных правил (стандартов) аудиторской деятельности действуют российские правила (стандарты).

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