Type of Submission
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.
Annaraud, Katerina and Chang, David Yaojen
"SAS #112 and the Private Club Industry,"
Journal of Hospitality Financial Management:
1, Article 9.
Available at: http://scholarworks.umass.edu/jhfm/vol16/iss1/9