THE AUDITOR AND FRAUD - With the issuance of SAS no. 82, the AICPA auditing standards board has taken a major step to provide expanded operational guidance on the auditor's consideration of fraud in a financial statement audit.
|Year of publication:||
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 183.1997, 4, p. 32-37
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