Consult Paragraphs 13-21 of PCAOB Auditing Standard No. 15. What is meant by a restructuring reserve? As

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Consult Paragraphs 13-21 of PCAOB Auditing Standard No. 15. What is meant by a restructuring reserve? As an auditor, what type of evidence would you want to examine to determine whether a company was inappropriately accounting for its restructuring reserve?
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