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SAS #112 and the Private Club Industry

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.
Type
viewpoint
article
Date
2008-01-01
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Degree
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