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  2. SORP-2~1.DOC

    https://www.christs.cam.ac.uk/sites/default/files/inline-files/accounts2006-7.pdf
    25 Oct 2007: The drop out rate among theCollege’s undergraduates is extremely low, compared to the national average. ... An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in thefinancial statements.

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