SAS 51 Section 534 Reporting on Financial Statements Prepared for Use in Other Countries

This section provides guidance for an independent auditor practicing
in the United States who is engaged to report on the financial statements of a
U.S. entity that have been prepared in conformity with accounting principles
generally accepted in another country for use outside the United States. A
«U.S. entity» is an entity that is either organized or domiciled in the United
States.