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| 999 |
_c8439 _d8439 |
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| 001 | 555560 | ||
| 003 | OSt | ||
| 005 | 20190930111543.0 | ||
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| 007 | ta | ||
| 008 | 190930c mr|p| |||| 00| 0 eng d | ||
| 022 | _a0732-8435 | ||
| 040 | _cUM Bansalan College LIC | ||
| 082 |
_2BPer.657.50 _aC839 |
||
| 100 |
_912612 _aRoger B. Daniels, Roxane DeLaurell, and Thomas M. Spade |
||
| 245 |
_aIRS schedule UTP and the legal privileges of tax accrual work papers: _bUnderstanding the risks for auditors/ _cby Roger B. Daniels, Roxane DeLaurell, and Thomas M. Spade |
||
| 260 |
_a--New York: _bNew York State Society of Certified Public Accounts, _c2016 |
||
| 300 | _apage 46-53 | ||
| 362 | _aVol. LXXXVI, No.3 (March 2016) | ||
| 440 |
_aThe CPA Journal _npage 46-53 _vVol. LXXXVI, No.3 _x0732-8435 _912613 |
||
| 650 |
_aAuditing- Risk management _912433 |
||
| 942 |
_2ddc _cBPER. |
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