תקן ביקורת 95 - לשכת רואי החשבון

תשומת לבכם כי תקן ביקורת 95 בוטל על ידי תקן ביקורת 112 ואינו חל עוד.

תקן ביקורת 95 כפי שפורסם במקור,
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