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complete and contain all-important financial disclosures, be free from material misstatements and be presented fairly according to GAAP. complete, be accurate and be presented fairly according to GAAP. complete and contain all-important financial disclosures, be free from all misstatements and be presented fairly according to the substance of GAAP. 23. Which one of the following is not a provider of assurance services? (Points: 4) CPAs internal auditors governmental auditors AICPA 24. The primary governing board that performs quality reviews on registered CPA firms that audit public companies is the (Points: 4) PCAOB GAO AICPA FASB