01072nam--2200361---450-99000208735020331620090206104435.0000208735USA01000208735(ALEPH)000208735USA0100020873520041018d1972----km-y0itay0103----baengUS||||||||001yy<<The>> auditor's reporting obligationThe meaning and implementation of the fourth standard of reportingD.R. CarmichaelNew YorkAICPA1972X, 188 p.23 cm20012001001-------2001658CARMICHAEL,D.R.105417ITsalbcISBD990002087350203316658 CAR 2 (IRA 28 34)29689 E.C.IRA00012609BKECOSIAV71020041018USA010936SIAV71020041018USA010937RSIAV29020090206USA011044Auditors Reporting obligation421389UNISA