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2009

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First page of Auditing Standards Committee Comment Letter Auditing Standards Board Proposed Statement on Auditing Standards—Initial Audit Engagements, Including Reaudits—Opening Balances (to Supersede Statement on Auditing Standards No. 84, <italic>Communications Between Predecessor and Successor Auditors</italic>, as Amended, Paragraphs .01–.02, .04, .11–.13, and .15–.23)