TY - BOOK ED - American Institute of Certified Public Accountants. ED - American Institute of Certified Public Accountants. TI - Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies T2 - AICPA audit and accounting guide SN - 1932-6475 AV - HG1707 .A533a U1 - 332.1 23 PY - 2004///- CY - New York, N.Y. PB - American Institute of Certified Public Accountants KW - Banks and banking KW - Accounting KW - Standards KW - United States KW - Periodicals KW - Local KW - Mortgage banks KW - Auditing KW - Finance companies KW - Credit unions KW - Savings banks KW - Bank examination N1 - "New edition."; Latest issue consulted: May 1, 2005 ER -