TY - SER AU - Mastracchio Jr., Nicholas J. AU - Lively, Heather M. TI - The effect of the clarified standards on auditors' reports: sample changes in the format and content of a single-year report T2 - CPA Journal SN - 0732-8435 U1 - BPer.657.05 PY - 2013/// CY - New York City. PB - The New York State of Certified Public Accountant KW - Accounting KW - Auditing ER -