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Past Present and Future
O Professionalism and Bureaucratization in Large
The CPA and the SEC
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accepted accounting principles accepted auditing standards accountant's accounting firm Accounting Principles Board accounting profession accounts receivable AICPA American Institute amount application assets attest function audit program Auditape auditing procedures balance sheet BarChris basis Big Eight budget cards Certified Public Accountants Circular 230 client committee consolidated Corporation cost Court December 31 earnings effect employees enrolled agents Ernst Ernst & Ernst ethics evaluation examination fact filed financial position financial statements fraud included income independent auditor Institute of Accountants Institute of Certified internal check internal control inventory investors invoices lawyers liability management audit management services matter ment methods negligence operational auditing opinion organization partner performance personnel persons plaintiff present problem professional Ques question registration statement relationships responsibility rules sample scope securities stockholders subsidiaries tape test deck tion Treasury Department