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• This section should be read in conjunction with Section 8100
• Examples of engagements under this section include the review of:
  • Specific F/S items, such as sales at a particular location
  • Grant application data
  • Information about the effects of changing prices
  • Amounts calculated for insurance or trust deed purposes; and
  • Supplementary information accompanying F/S
• Procedures would include inquiry, analytical procedures and discussion