01044nam--2200349---450-99000275633020331620060614095851.0000275633USA01000275633(ALEPH)000275633USA0100027563320060614d1976----km-y0itay0103----baengUS||||||||001yyIndependence of auditorscurrent practices in Canada, the United Kingdom, and the United Statesa study by the Accountants International Study Group[New York]The Groupc197624 p.23 cm20012001001-------2001ContabilitàstandardStati Uniti657.45Accountants International Study Group593507ITsalbcISBD990002756330203316P07 55DISTRABKDISTRADISTRA19020060614USA010958Independence of auditors998298UNISA