00586nam0-22002171i-450-990002750710403321000275071FED01000275071(Aleph)000275071FED0100027507120000920d1963----km-y0itay50------baENGAICPA (Statements on auditing proc. N3̜3) Auditing Standards and Procedures.AICPA.New YorkAIPCA1963.ITUNINARICAUNIMARCBK99000275071040332126-3-33S.I.ECAECAUNINAING01