TY  - BOOK
AU  - Carmichael,D.R.
TI  - The auditor's reporting obligation: the meaning and implementation of the fourth standard of reporting
T2  - Auditing research monograph
AV  - HF5667 .C2767
U1  - 657/.45 
PY  - 1972///]
CY  - New York
PB  - American Institute of Certified Public Accountants
KW  - Auditing
KW  - Standards
KW  - Local
N1  - Includes bibliographical references
ER  -