by Dr. G. Bradley Bennett, Assistant Professor of Accounting, University of Massachusetts, Amherst and Dr. Richard C. Hatfield, Professor of
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Dewan Standar Profesi Institut Akuntan Publik Indonesia (DSP-IAPI) sebagai penyusun SPAP yang berlaku di Indonesia pada rapat tanggal 22 Februari 2016
Professional skepticism and inteal control over financial reporting are two key areas for auditors that have attracted the focus of regulators in rece