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| From page 41... ... 
In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of NAS as of December 31, 2022 and 2021, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Basis for opinion We conducted our audits of the financial statements in accordance with auditing standards generally accepted in the United States of America (US GAAS)
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| From page 42... ... 
In performing an audit in accordance with US GAAS, we:  Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks.
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