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all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable

all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable

all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable

all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable

all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable