Exposure draft:
proposed statement on auditing standards : consideration of fraud in a financial statement audit and amendments to statements on auditing standards no. 1, Codification of auditing standards and procedures, and no. 47, Audit risk and materiality in conducting an audit /
prepared by the AICPA Auditing Standards Board for comment from persons interested in auditing and reporting issues.

APA Citation

American Institute of Certified Public Accountants. Auditing Standards Board., American Institute of Certified Public Accountants. (1996). Exposure draft: proposed statement on auditing standards : consideration of fraud in a financial statement audit and amendments to statements on auditing standards no. 1, Codification of auditing standards and procedures, and no. 47, Audit risk and materiality in conducting an audit. New York, N.Y.: AICPA.

MLA Citation

American Institute of Certified Public Accountants. Auditing Standards Board, and American Institute of Certified Public Accountants. Exposure Draft: Proposed Statement On Auditing Standards : Consideration of Fraud In a Financial Statement Audit And Amendments to Statements On Auditing Standards No. 1, Codification of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting an Audit. New York, N.Y.: AICPA, 1996.