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American Institute of Certified Public Accountants
Electronic commerce -- Canada -- Auditing; Electronic commerce -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants, "AICPA/CICA WebTrust program : practitioner guidance on scoping and reporting issues, January 1, 2001" (2001). AICPA Professional Standards. 490.