TY - SER AU - Hess, David J. AU - Peng, Jacob C. AU - MacPhail, Carol S. TI - Independence issues in not-so-profit audits U1 - BPer. 657.05 PY - 2019/// CY - New York PB - The New York State Society of Certified Public Accountants, KW - Nonprofit organization KW - Auditing ER -