01428nam--2200349---450-99000280730020331620060905122608.0000280730USA01000280730(ALEPH)000280730USA0100028073020060905d1969----km-y0itay0103----baengUS||||||||001yy<<The>> independent auditor’s reporting standards in three nationsthe independent auditor’s opinion and reports in Canada, the United Kingdom, and the United Statesa survey by the Accountants International Study Group formed jointly by the American Institute of Certified Public Accountants, the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, and the Institute of Chartered Accountants in IrelandNew YorkAmerican Institute of Certified Public Accountants1969[31] p.23 cm20012001001-------2001Amministrazione pubblicaverifica657.4Accountants International Study GroupITsalbcISBD990002807300203316P08 1907DISTRABKDISTRADISTRA19020060905USA011226Independent auditor’s reporting standards in three nations995305UNISA