“…In a prior anatomical study, IAS has been regarded as a missing or hypoplastic structure in patients with high and intermediate ARMs Therefore, little attention has been paid to the preservation of this structure [10]. However, studies on histology [6,[11][12][13][14], manometry [14][15][16][17][18][19][20][21], electromyography [14], anal endosonography [19,[21][22][23][24][25][26], magnetic resonance imaging [26,27], and computed tomography [27][28][29] have shown that IAS in ARMs is situated in the region of the fistulous bowel termination and the ectopic anus. It has been reported that RAIR presented in the low, intermediate, and high ARMs postoperatively in the manometric findings [11,18,[30][31][32].…”