AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 116 4-8 2 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 18-23 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 117 4-8 2 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 52-53 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 59 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 117 4-8 2 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 117 4-8 2 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 117 4-8 2 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 118 4-8 2 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide BRD 37742 3 50 a AICPA Industry Audit and Accounting Guide BRD 37742 4 78 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 52 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 137 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 51 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 52 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 39 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 43 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 50 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 137 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 21 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 21 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 21 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 21 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 133 4-8 19 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 133 4-8 19 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 133 4-8 19 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 133 4-8 19 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 133 4-8 19 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 133 4-8 19 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 24 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 24 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 17 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 16 AICPA Industry Audit and Accounting Guide BRD 38108 4 79 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 137 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 3 52 AICPA Industry Audit and Accounting Guide (AAG) BRD 4 25 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 25 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 24 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 25 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accouting Guide (AAG) BRD 2005-05-01 4 80 131 4-8 15 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 137 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 17 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 60 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 26 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide BRD 37742 4 27 AICPA Industry Audit and Accounting Guide BRD 37742 7 24 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 60 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 61 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 60 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 24 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 c AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 114 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 114 4-7 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 114 4-7 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 4-7 114 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 54 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 4-4 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 59 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 1 91-97 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 4-4 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 52 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accouting Guide (AAG) BRD 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Accounting and Auditing Guide BRD 37742 7 34 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 22 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 23 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 34 AICPA Industry Audit and Accounting Guide BRD 37742 7 34 AICPA Industry Audit and Accouting Guide (AAG) BRD 2005-05-01 4 80 131 4-8 15 AICPA Industry Audit and Accouting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 138 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accouting Guide (AAG) BRD 2005-05-01 4 80 131 4-8 15 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 137 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 16 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 131 15 AICPA Industry Audit and Accouting Guide (AAG) BRD 2005-05-01 4 80 131 4-8 15 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 50 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Accounting and Auditing Guide BRD 37742 7 10-14 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 137 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 3 50 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Audit and Accouning Guide BRD 37742 7 10-14 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 137 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 52 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 24 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 27-34 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 24-25 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 31-33 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 28 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 29 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 35 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 3 51 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 56 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 28 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 29 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 119 4-8 4 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 119 4-8 4 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 119 4-8 4 AICPA Industry Audit and Accounting Guide (AAG) BRD 4 80 119 4-8 4 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 24-34 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 119 4-8 5 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 35 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 24 AICPA Industry Audit and Accounting Guide BRD 37742 4 26 AICPA Industry Audit and Accounting Guide BRD 37742 4 28 AICPA Industry Audit and Accounting Guide BRD 37742 4 30 AICPA Industry Audit and Accounting Guide BRD 37742 4 31 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 35 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 16 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 17 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 4 80 135 4-9 AICPA Industry Audit and Accounting Guide BRD 38108 4 79 4-3 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 139 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 51 a AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 135 4-9 AICPA Industry Accounting and Auditing Guide BRD 38108 4 38 AICPA Industry Accounting and Auditing Guide BRD 38108 4 40 AICPA Industry Accounting and Auditing Guide BRD 38108 4 41 AICPA Industry Accounting and Auditing Guide BRD 38108 7 2 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 10-14 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 6 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 40 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 41 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 42 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 7 43 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 38-42 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 38 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 39 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 40 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 2 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 3 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 4 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 19 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 21 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 40 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 41 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 42 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 7 43 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 41 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 42 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 52 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 43 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 44 AICPA Industry Audit and Accounting Guide BRD 38108 4 79 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 45-49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 45-49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 45-49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 45-49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 45-49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 45-49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 39 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 3 50 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 45-49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 45-49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 120 4-8 9 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05--1 4 08 AICPA Industry Audit and Accounting Guide (AAG) BRD 2004-05-01 4 45 AICPA Industry Audit and Accounting Guide (AAG) BRD 2004-05-01 4 46 AICPA Industry Audit and Accounting Guide (AAG) BRD 2004-05-01 4 47 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 48 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 49 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 8 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 137 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 56 AICPA Industry Audit and Accounting Guide (AAG) BRD 2005-05-01 4 80 136 4-9 AICPA Industry Audit and Accounting Guide (AAG) BRD 37742 4 57 AICPA Industry Audit and Accounting Guide BRD 38108 4 79