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Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework
Craig, Russell, (2014)
Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander
SMIELIAUSKAS, WALLY, (2010)
A proposal to replace "true and fair view" with "acceptable risk of material misstatement"
Smieliauskas, Wally, (2008)