01104nam--2200361---450-99000275630020331620060614094614.00-852-91097-5000275630USA01000275630(ALEPH)000275630USA0100027563020060614d1974----km-y0itay0103----baengUS||||||||001yyMateriality in accountingcurrent practices in Canada, the United Kingdom and the United Statesa study by the Accountants International Study GroupNew YorkAmerican Institute of Certified Public Accountantsc197421 p.23 cm20012001001-------2001Contabilità657.18American Institute of Certified Public Accountants112585ITsalbcISBD990002756300203316P07 53DISTRABKDISTRADISTRA19020060614USA010946Materiality in accounting998304UNISA