LEADER 01428nam--2200349---450- 001 990002807300203316 005 20060905122608.0 035 $a000280730 035 $aUSA01000280730 035 $a(ALEPH)000280730USA01 035 $a000280730 100 $a20060905d1969----km-y0itay0103----ba 101 $aeng 102 $aUS 105 $a||||||||001yy 200 1 $a<> independent auditor?s reporting standards in three nations$ethe independent auditor?s opinion and reports in Canada, the United Kingdom, and the United States$fa 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 Ireland 210 $aNew York$cAmerican Institute of Certified Public Accountants$d1969 215 $a[31] p.$d23 cm 410 0$12001 454 1$12001 461 1$1001-------$12001 606 0 $aAmministrazione pubblica$xverifica 676 $a657.4 712 02$aAccountants International Study Group 801 0$aIT$bsalbc$gISBD 912 $a990002807300203316 951 $aP08 1907$bDISTRA 959 $aBK 969 $aDISTRA 979 $aDISTRA1$b90$c20060905$lUSA01$h1226 996 $aIndependent auditor?s reporting standards in three nations$9995305 997 $aUNISA