Type of Submission
View Point
Abstract
In 2006 the Accounting Standards Board issued a Statement of Auditing Standards (SAS) # 112 that was closely related to internal control matters. This new regulation affects both profit and non-profit business. The purpose of this paper is to analyze how SAS #112 specifically affects internal control and audit in private clubs.
Recommended Citation
Annaraud, Katerina and Chang, David Yaojen
(2008)
"SAS #112 and the Private Club Industry,"
Journal of Hospitality Financial Management: Vol. 16:
Iss.
1, Article 9.
Available at:
https://scholarworks.umass.edu/jhfm/vol16/iss1/9
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