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  <titleInfo>
    <title>GAAS guide: a comprehensive restatement of standards for auditing, attestation, compilation and review</title>
  </titleInfo>
  <name type="personal">
    <namePart>Bailey, Larry P.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Harcourt</publisher>
    <dateIssued>2000</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>lv 906p.: ills.; 23cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Introduction -- The General standards -- The Standards of field work -- The First, second and third standards of reporting -- The Fourth standards of reporting -- Other types of reports -- Special topics -- Compliance auditing -- Special reports of the committee on auditing procedure -- Statements on standards for accounting and review services -- Continuing professional education.</tableOfContents>
  <note type="statement of responsibility">Larry P. Bailey, </note>
  <note>Includes index.</note>
  <subject>
    <topic>Auditing</topic>
  </subject>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5667.M514</classification>
  <identifier type="isbn">0156072351</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120605</recordCreationDate>
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