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	This link takes you to a site, maintained by the American Institute of Certified Pubic Accountants (AICPA), from which you can link to much audit and attest-related information.  Some standards, such as on related-parties auditing, can be read from the site, without a fee, but, unfortunately, most auditing standards developed by the AICPA are sold.  Auditing standards issued by the AICPA are generally accepted standards.