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Articles 181 - 210 of 470
Full-Text Articles in Accounting
Kebijakan Sektor Pertanian Sebagai Awal Kebangkitan Ekonomi(Studi Kasus Taiwan Dalam Mengelola Komoditas Padi), Deni Danial Kesa, Cheng-Wen Lee
Kebijakan Sektor Pertanian Sebagai Awal Kebangkitan Ekonomi(Studi Kasus Taiwan Dalam Mengelola Komoditas Padi), Deni Danial Kesa, Cheng-Wen Lee
Jurnal Vokasi Indonesia
Indonesian agricultural has big potential to developed, but in fact most of our farmers are still many who are categorized as poor. Looking at Taiwan 's success in fostering innovation and empower agricultural resources , much can be learned in a production system . The policy implemented by the Ministry of agriculture and all stakeholders in Taiwan. For future prospects Indonesia, as applicable steps and future prospects, which should be applied in the rice production system in Indonesia such as maximizing the production of rice, with a maximum cost. Self-sufficiency for rice as staple food is main agenda for government …
Analisis Relevansi Nilai Psak No. 30 (Revisi 2007) Tentang Sewa, Dinilai Berdasarkan Reaksi Pasar Modal, Dewi Kartika Sari
Analisis Relevansi Nilai Psak No. 30 (Revisi 2007) Tentang Sewa, Dinilai Berdasarkan Reaksi Pasar Modal, Dewi Kartika Sari
Jurnal Vokasi Indonesia
As one of the IFRS convergence program, DSAK-IAI has made several revisions of financial accounting standards, one of which is PSAK No. 30 (Revisi 2007) about Leases. These financial accounting standards have become effective since January 1, 2008. But until now still a few companies that apply this standard. This is probably because the company did not know the financialbenefitofthe application ofthisstandard. Thereforethis studywas conducted to determinethe value relevance of PSAK No.30 (Revised 2007) about Leases, which is assessed on the basis of capital market reactions. The results showedthat theapplication of PSAK No.30 (Revised 2007), about Leases, do nothave an …
Analisis Pengungkapan Triple Bottom Linedan Faktor Yang Mempengaruhi; Lintas Negara Indonesia Dan Jepang, Sandra Aulia Z, Tb. Mh. Idris Kartawijaya
Analisis Pengungkapan Triple Bottom Linedan Faktor Yang Mempengaruhi; Lintas Negara Indonesia Dan Jepang, Sandra Aulia Z, Tb. Mh. Idris Kartawijaya
Jurnal Vokasi Indonesia
Current firm performance is not only measured by economic term (single bottom line) but also by social and environmental (triple bottom line). Purposes of this research are analyzing of TBL disclosure and influences factors, by using sample of companies in Indonesia and Japan. This paper investigates Triple Bottom Line (TBL) disclosure of 50 of the largest Indonesian and Japanese companies by using secondary data. Twenty two disclosure criteria were developed for each of the TBL disclosure areas: economic, social, and enviromental. Disclosure information was examined in annual reports, separate or stand-alone report and company‟s website. Regression analysis has been used …
Keris Sebagai Salah Satu Kebudayaan Materi, Priyanto Priyanto
Keris Sebagai Salah Satu Kebudayaan Materi, Priyanto Priyanto
Jurnal Vokasi Indonesia
“Keris” is one of the material culture as collection museum can be assumed as souvenir, fetish, and collection. The Museum should be giving about the meaning of “keris” and its community. Museum not only show subject as material cultural but also show other aspect as social, religious an aspect dayly acktivity of its community.
Hubungan Jenis Persalinan Dan Prematuritasdengan Hiperbilirubinemia Di Rs Persahabatan, Elsa Roselina, Saroha Pinem, Rochimah Rochimah
Hubungan Jenis Persalinan Dan Prematuritasdengan Hiperbilirubinemia Di Rs Persahabatan, Elsa Roselina, Saroha Pinem, Rochimah Rochimah
Jurnal Vokasi Indonesia
Hyperbilirubinemia refers to an excessive level of accumulated bilirubin in the blood and is characterized by jaundice, or icterus, a yellowish discoloration of the skin and other organs. There are two risk factors that related to hyperbilirubinemia. Those factors are maternal factor and neonates‟ factor. The aim of this research knew which variables which catagorized as maternal factor and neonates‟ factor that related to hyperbilirubinemia in Persahabatan hospital. This research used medical records from 216 neonates and his/her mother from October 2008 until October 2009 as samples. Research design was case control, with used 5% level of significant and 80% …
Cost Recovery Rate Unit Hemodialisa Rumah Sakit Abc Tahun 2006-2008, Supriadi Supriadi
Cost Recovery Rate Unit Hemodialisa Rumah Sakit Abc Tahun 2006-2008, Supriadi Supriadi
Jurnal Vokasi Indonesia
This research is motivated by the thought that Hemodialysis Unit at ABC hospital which opened in 2005 , is a unit that produces , but in the determination of rates of hemodialysis services have not been done in detail , which includes only the cost component of operating costs of direct material regardless of personnel costs , telephone and general logistics costs . The issue is whether income rates that have not been calculated in detail to cover the costs incurred by the unit or how hemodilisia Cost Recovery Rate ( CRR ) of the Hemodialysis Unit.This study is a …
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, Senate Committee On Finance; Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Bill Nelson, United States, Senate, Re: Comments On The Identity Theft And Tax Fraud Prevention Act Of 2013 And Recommendations On Efforts To Combat Identity Theft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, Senate Committee On Finance; Orrin G. Hatch, Ranking Member, Senate Committee On Finance; And Bill Nelson, United States, Senate, Re: Comments On The Identity Theft And Tax Fraud Prevention Act Of 2013 And Recommendations On Efforts To Combat Identity Theft., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Barry C. Melancon, Cpa, Cgma, President/Ceo, Aicpa, To Jacqueline A. Berrien, Chair; Chai R. Feldblum, Commissioner; Jenny R. Yang, Commissioner; Constance S. Barker, Commissioner; And Victoria A. Lipnic, Commissioner, Equal Employment Opportunity Commission, Re: Eeoc Consideration Of Litigation Against Accounting Firms That Could Expand The Scope Of The Age Discrimination In Employment Act (Adea)., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Principal Deputy Commissioner, Internal Revenue Service; William J. Wilkins, Chief Counsel, Internal Revenue Service; Curtis G. Wilson, Associate Counsel For Passthroughs And Special Industries, Internal Revenue Service; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Principal Deputy Commissioner, Internal Revenue Service; William J. Wilkins, Chief Counsel, Internal Revenue Service; Curtis G. Wilson, Associate Counsel For Passthroughs And Special Industries, Internal Revenue Service; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Recruiting Internal Auditors: The Effects Of Using The Internal Audit Function As A Management Training Ground And Performing Consulting Services, Matthew Stripliper, Dr. David Wood
Recruiting Internal Auditors: The Effects Of Using The Internal Audit Function As A Management Training Ground And Performing Consulting Services, Matthew Stripliper, Dr. David Wood
Journal of Undergraduate Research
A critical component of high quality corporate governance is attracting well-qualified job candidates into the internal audit function (IAF). Yet, IAFs face significant challenges in hiring a sufficient number of qualified professionals to perform their worki. Given this challenge, it is important to understand factors that can affect the ability of the IAF to attract a large pool of talent2. Therefore, the purpose of this research was to investigate three specific questions: (1) To what extent are job applicants deterred by negative stereotypes of working in internal auditing?; (2) How do different job structure factors, namely using the …
Sec Comment Letters: Investors’ Response To Accounting Disclosure Scrutiny, Kurt Gee, Dr. Jeffrey Wilks
Sec Comment Letters: Investors’ Response To Accounting Disclosure Scrutiny, Kurt Gee, Dr. Jeffrey Wilks
Journal of Undergraduate Research
This project gave me a wonderful opportunity to experience the research process first-hand. The purpose of our study was to assess how investors in corporations respond to oversight by the Securities and Exchange Commission (SEC) into the corporations’ accounting and disclosure practices.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Irs Acting Commissioner; William J. Wilkins, Irs Chief Counsel; Curtis G. Wilson, Irs Associate Chief Counsel For Passthroughs And Special Industries; And Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On Reg-130507-11 Relating To Guidance Under Section 1411, As Added By The Health Care And Education Reconciliation Act Of 2010, Regarding Net Investment Income Tax As Relevant To Estates And Trusts (12/5/2012)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Statement On Standards In Personal Financial Planning Services; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Proposed Statement On Standards In Personal Financial Planning Services; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Comment Letters On Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Proposed Comment Letters On Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter From Richard Paul, Chairman, Financial Reporting Executive Committee (Finrec), And Linda Bergen, Chairman, Financial Instruments Task Force, To Susan Cosper, Technical Director, Financial Accounting Standards Board, Re: File Reference No. 2013-220 - Proposed Accounting Standards Update, Financial Instruments--Overall Recognition And Measurement Of Financial Assets And Financial Liabilities (Subtopic 825-10)., Richard Paul, American Institute Of Certified Public Accountants. Financial Reporting Executive Committee
Comment Letter From Richard Paul, Chairman, Financial Reporting Executive Committee (Finrec), And Linda Bergen, Chairman, Financial Instruments Task Force, To Susan Cosper, Technical Director, Financial Accounting Standards Board, Re: File Reference No. 2013-220 - Proposed Accounting Standards Update, Financial Instruments--Overall Recognition And Measurement Of Financial Assets And Financial Liabilities (Subtopic 825-10)., Richard Paul, American Institute Of Certified Public Accountants. Financial Reporting Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel I. Werfel, Acting Commissioner, Internal Revenue Service, Re: Comments On Revenue Ruling 99-5., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Karen Kerber, Chair, Pcps Technical Issues Committee, To Susan M. Cosper, Cpa, Technical Director, Fasb, Re: December 20, 2012 Exposure Draft Of A Proposed Accounting Standards Update (Asu), Financial Instruments-Credit Losses (Subtopic 825-15) [File Reference No. 2012-260]., Karen Kerber, American Institute Of Certified Public Accountants. Pcps Technical Issues Committee
Letter From Karen Kerber, Chair, Pcps Technical Issues Committee, To Susan M. Cosper, Cpa, Technical Director, Fasb, Re: December 20, 2012 Exposure Draft Of A Proposed Accounting Standards Update (Asu), Financial Instruments-Credit Losses (Subtopic 825-15) [File Reference No. 2012-260]., Karen Kerber, American Institute Of Certified Public Accountants. Pcps Technical Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Lean Processes Without Compromising Controls, Robyn L. Raschke, Michael T. Lee, Arti Mann
Lean Processes Without Compromising Controls, Robyn L. Raschke, Michael T. Lee, Arti Mann
Accountancy Faculty Publications and Presentations
In today’s economic environment, governments feel the pressure to operate more efficiently, and many are therefore considering the gradual and continuous process improvement that Lean provides. Lean begins by examining a process from beginning to end, without departmental barriers; identifying the parts of the process that are inefficient; making a case for Lean improvements; and improving the process by reducing activities and waste that don’t add value to the consumer of the process.
اثر القياس والإفصاح عن راس المال الفكري على مستخدمي القوائم المالية, اسعد منشد محمد
اثر القياس والإفصاح عن راس المال الفكري على مستخدمي القوائم المالية, اسعد منشد محمد
Muthanna Journal of Administrative and Economics Sciences
اتجهت المجتمعات في الاونة الاخيرة الى تبني المعرفة في تعزيز وتقوية اقتصادياتها الامر الذي استوجب الاهتمام بالعنصر البشري . والمحاسبة بوصفها اداة مجتمعية لم تكن بعيده عن هذا الاهتمام فتفاعل المحاسبة مع التطورات التكنولوجية والمعرفة الاقتصادية من زاد اهتمامها بالعنصر البشري والموجودات غير الملموسة ، وهذا بدوره يتطلب القياس والإفصاح عن هذه الموجودات في صلب القوائم المالية بهدف تعزيز قراءة مستخدم القوائم المالية . اذ ان القوائم المالية تقتصر في القياس والإفصاح عن راس المال المادي ، وهنا يأتي البحث كمحاولة من الباحث لغرض الوصول الى محاسبية سليمة للقياس والإفصاح عن راس المال الفكري وكانت اهم النتائج التي توصل اليها: …
قانون ساربينز – اوكسلي وأثره على كفاءة وفاعلية نظام التقدير الذاتي في التحاسب الضريبي, محمد حلو داود الخرسان, جابر حسين علي
قانون ساربينز – اوكسلي وأثره على كفاءة وفاعلية نظام التقدير الذاتي في التحاسب الضريبي, محمد حلو داود الخرسان, جابر حسين علي
Muthanna Journal of Administrative and Economics Sciences
يتوقف نجاح الدولة في اختيار نظامها الضريبي على معرفة كاملة بأوضاع المجتمع الاقتصادية والاجتماعية والسياسية والأهداف التي يسعى إلى تحقيقها، ومن هذا المنطلق تحاول الدراسات الضريبية الارتقاء بالعمل الضريبي على أكمل وجه عن طريق استخدام الأساليب العلمية الحديثة التي تنعكس إيجاباً على عملية التحاسب الضريبي ، وتقديم أفضل الخدمات للمكلفين بدفع الضريبة، ومنها نظام التقدير الذاتي، والذي بموجبه يقوم دافعي الضرائب بإعداد حساباتهم الختامية وتقديمها مع نماذج معينة تعدها الإدارة الضريبية ، ومن ثم تسديد مبلغ الضريبة المترتبة بذمتهم بشكل مباشر وفق الدخل الذي قام بتحديده المكلف. ويقترن هذا الأسلوب وجود نظام تدقيقي فعال يوضع من قبل الإدارة الضريبية يتيح …
توظيف القدرات المميزة لتعزيز التسويق الريادي دراسة تحليلية لآراء مدراء مصرف الرافدين, سناء جواد كاظم, رونق كاظم حسين شبر
توظيف القدرات المميزة لتعزيز التسويق الريادي دراسة تحليلية لآراء مدراء مصرف الرافدين, سناء جواد كاظم, رونق كاظم حسين شبر
Muthanna Journal of Administrative and Economics Sciences
تختبر الدارسة الحالية علاقة الارتباط والتأثير بين القدرات المميزة والتسويق الريادي بأبعاده ( قادة التطوير التسويقي ، أنشطة التسويق الريادي ، العوامل المحددة للمصرف ، العوامل المحددة للريادي) وتحددت الدراسة بفرضية رئيسة مفادها “وجود علاقة ارتباط وتأثير ذات دلالة معنوية بين القدرات المميزة والتسويق الريادي” تنبثق منها أربع فرضيات فرعية، وقد وقع الاختيار على مصرف الرافدين ” الإدارة العامة ” كمجتمع للدراسة لكونه من اكثر المصارف عراقة، وجمعت البيانات عن طريق استمارة أستبيان مكونة من جزءين، الأول يختص بالقدرات المميزة والثاني يختص بالتسويق الريادي، وقد تم توزيع ( 50) أستبانة على مدراء ومعاوني المدراء ورؤساء أقسام المصرف، أعيدت بالكامل وقد …
أثر برامج الخصخصة على مؤشرات التنمية الإقتصادية في دول عالم الجنوب, حيدر اسماعيل صالح
أثر برامج الخصخصة على مؤشرات التنمية الإقتصادية في دول عالم الجنوب, حيدر اسماعيل صالح
Muthanna Journal of Administrative and Economics Sciences
بعد مرور ما يقارب من ثلاثة عقود من الزمان لمسيرة برامج الخصخصة عالمياً وتعدد وجهات النظر بين مؤيد ومعارض لتلك السياسات، اختلفت الاثار التي تركتها تلك البرامج من ناحية المكاسب والآثار الاجتماعية من دولة الى اخرى والتي تتوقف على جملة من السياسات التي يجب على الدولة ان تنتهجها ومن ابرزها تعزيز المنافسة ووضع الاطار التنظيمي الخاص بمنع الكيانات الاحتكارية وأساليب بيع المؤسسات العامة التي لابد ان تتسم بالشفافية، بالإضافة الى تصميم البرامج الخاصة بتعويض الخاسرين وفي تهيئة الرأي العام بالشكل الذي يمكنه من تقبل تلك العملية اقتصادياً واجتماعياً بعد عقود طويلة من سيطرة الدولة على النشاط الاقتصادي، كما ان ايجاد …
مبادىء المحاسبة المالية (نظرة معاصرة), Saud Jayed, Ali Naim Jassim, Asaad Munshid Muhammad
مبادىء المحاسبة المالية (نظرة معاصرة), Saud Jayed, Ali Naim Jassim, Asaad Munshid Muhammad
Muthanna Journal of Administrative and Economics Sciences
انــــه يحتوي على فصلا خاصـــا في موضوع حوسبة العمليات المالية , وهذا ما ينسجم مع حالة التطور الالكتروني في تعليم مهنــــة المحاسبــــــــــة .علاوة على ان هذا الكتاب تم اعداده بطريقة علميــــة تتفق مع المستوى العلمي المطلوب لطلبتنا الاعزاء في التعليم الجامعي وينسجم كذلك مع مفردات اللجنــــــــة القطاعيـــــة المحاسبية التي تعنى بإعداد المفردات للمواد الدراسية ضمن اطــــار عمل هذه اللجان في وزارة التعليم العالي والبحث العلمي .ولذلك فان هذا الكتاب يتضمن ثلاثة عشر فصلا تناول الفصل الاول تاريخ ونشأة المحاسبة واهدافها وطبيعة مستخدمي المعلومات المحاسبية ، وعلاقة المحاسبة بالحقول الاخرى بالاضافة الى مستويات الاطار النظري للمحاسبة ، في حين تناول الفصل …
Tax Aggressiveness And Auditor Resignation, Yoonseok Zang, Beng Wee Goh, Chee Yeow Lim, Terry Shevlin
Tax Aggressiveness And Auditor Resignation, Yoonseok Zang, Beng Wee Goh, Chee Yeow Lim, Terry Shevlin
Research Collection School Of Accountancy
We examine the relation between client tax aggressiveness and auditor‟s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for tax aggressiveness and the likelihood that an auditor resigns from an audit engagement. Further, this association is stronger when external monitoring of the client firm is less effective, when there is greater potential for agency problems in the client firm, and when the economic importance of the fees received from …
Are Investors' Corporate Site Visits Informative?, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Are Investors' Corporate Site Visits Informative?, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
Corporate site visit is an important type of investors’ information acquisition activities, but its usefulness is not well understood in the literature, partially due to the lack of data. Using a unique dataset of corporate site visits in China, we analyze the information content and the determinants of corporate site visits. Our main findings are as follows. First, we document a significant market reaction to corporate site visits and the market reaction is stronger for group visits, for visits conducted by mutual fund managers, for visits covering firm-specific topics, and for firms with poorer information environment. Second, we find that …
Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2013, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Audit And Accounting Manual As Of June 1, 2013 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual As Of June 1, 2013 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2013, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of June 1, 2013, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Professional Standards As Of June 1, 2013, Volume 2: U.S. Auditing Standards, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2013, Volume 2: U.S. Auditing Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2013, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2013, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.