TY - BOOK ED - American Institute of Certified Public Accountants. ED - American Institute of Certified Public Accountants. ED - American Institute of Certified Public Accountants. ED - American Institute of Certified Public Accountants. ED - American Institute of Certified Public Accountants. TI - Statement on auditing standards PY - 1973///- CY - New York PB - The Institute KW - Auditing KW - Standards KW - United States KW - Periodicals KW - Local KW - Accounting KW - Auditors' reports N1 - No. 2- issued in loose-leaf format; Each number also has a distinctive title ER -