00684nam a2200193Ia 450000100060000000300050000600500170001100800410002801000200006905000190008908200120010810000430012024501310016326000740029430000150036849000350038350400410041865000310045912059BIBL20160527185220.0721211s1972 nyu b 00010 eng  a 72171020 //r840 aHF5667b.C2767 a657/.4510aCarmichael, D. R.q(Douglas R.)2Local14aThe auditor's reporting obligationbthe meaning and implementation of the fourth standard of reportingc[by] D. R. Carmichael.0 aNew YorkbAmerican Institute of Certified Public Accountantsc[c1972] aix, 166 p. 0aAuditing research monographv1 aIncludes bibliographical references. 0aAuditingxStandards2Local