Carmichael, D. R. The auditor's reporting obligation the meaning and implementation of the fourth standard of reporting [by] D. R. Carmichael. - New York American Institute of Certified Public Accountants [c1972] - ix, 166 p. - Auditing research monograph 1 . Includes bibliographical references. LCCN: 72171020 //r84 Subjects--Topical Terms: Auditing--Standards LC Class. No.: HF5667 / .C2767 Dewey Class. No.: 657/.45