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- W1490099816 abstract "This paper summarizes the standards and guidance provided by the Statement on Auditing Standard No. 109 (SAS 109), describes the background against which it was drafted, and presents certain issues resulting from the commencement of SAS 109 which are not specific to the review and measure of the financial statements themselves which could ultimately lead to the renaissance of the accounting profession." @default.
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- W1490099816 date "2010-01-01" @default.
- W1490099816 modified "2023-10-16" @default.
- W1490099816 title "SAS 109: The Renaissance or the Demise of the Accounting Profession" @default.
- W1490099816 doi "https://doi.org/10.2139/ssrn.1569925" @default.
- W1490099816 hasPublicationYear "2010" @default.
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