TY  - SER
AU  - Roger B. Daniels, Roxane DeLaurell, and Thomas M. Spade
TI  - IRS schedule UTP and the legal privileges of tax accrual work papers: Understanding the risks for auditors
SN  - 0732-8435
U1  - C839 BPer.657.50
PY  - 2016///
CY  - --New York
PB  - New York State Society of Certified Public Accounts
KW  - Auditing- Risk management
ER  -