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American Institute of Certified Public Accountants
Electronic commerce -- United States -- Auditing; Electronic commerce -- Canada -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants, "AICPA/CICA WebTrust program for certification authorities, August 25, 2000, Version 1.0" (2000). AICPA Professional Standards. 489.