The 2020 Criteria for Describing a Set of Data and Evaluating Its Integrity were established by the Assurance Services Executive Committee (ASEC) of the AICPA for use when defining a set of data, documenting that definition in a description to help users understand a set of data and its individual members, and for evaluating the integrity of a set of data relative to its description. These criteria are suitable criteria for preparing and evaluating the presentation of the description of
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Criteria for describing a set of data and evaluating its integrity
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