APA

Carmichael D. R., . (1972). The auditor's reporting obligation: the meaning and implementation of the fourth standard of reporting. New York: American Institute of Certified Public Accountants.

Chicago

Carmichael D R, . 1972. The auditor's reporting obligation: the meaning and implementation of the fourth standard of reporting. New York: American Institute of Certified Public Accountants.

Harvard

Carmichael D. R., . (1972). The auditor's reporting obligation: the meaning and implementation of the fourth standard of reporting. New York: American Institute of Certified Public Accountants.

MLA

Carmichael D R, . The auditor's reporting obligation: the meaning and implementation of the fourth standard of reporting. New York: American Institute of Certified Public Accountants. 1972.