MARC Record from Library of Congress

LEADER: 02000cam a2200313 a 4500
001 96191324
003 DLC
005 19970214082239.6
008 960910s1995 nyua b 000 0 eng d
010 $a 96191324
035 $a(OCoLC)34023355
037 $bAmerican Institute of Certified Public Accountants, Inc., New York, NY 10036-8775
040 $aABAU$cABAU$dDLC
042 $alccopycat
043 $an-us---
050 00 $aHF5686.N56$bA45 1995
110 2 $aAmerican Institute of Certified Public Accountants.$bNot-for-Profit Organizations Committee.
245 10 $aAudits of not-for-profit organizations receiving federal awards,$bwith conforming changes as of December 18, 1995, resulting from the issuance of Government auditing standards: 1994 revision, and Statement on auditing standards no. 74, Compliance auditing considerations in audits of governmental entities and recipients of governmental financial assistance /$cprepared by the Not-for-Profit Organization [i.e. Organizations] Committee, American Institute of Certified Public Accountants.
260 $aNew York, NY :$bThe Institute,$cc1995.
300 $ax, 200 p. :$bill. ;$c23 cm.
490 1 $aStatement of position ;$v92-9
500 $a"This Statement of position presents the recommendations of the AICPA Not-for-Profit Organizations Committee ..."--Note.
500 $a"December 18, 1995."
504 $aIncludes bibliographical references.
650 0 $aNonprofit organizations$xAuditing$xStandards$zUnited States.
650 0 $aFederal aid to nonprofit organizations$xAuditing$xStandards$zUnited States.
710 1 $aUnited States.$bGeneral Accounting Office.$tGovernment auditing standards.$f1994.
710 2 $aAmerican Institute of Certified Public Accountants.$bAuditing Standards Board.$tCompliance auditing considerations in audits of governmental entities and recipients of governmental financial assistance.
810 2 $aAmerican Institute of Certified Public Accountants.$tStatement of position ;$v92-9.