Auditing the statement of social insurance

- American Institute of Certified Public Accountants. Social Insurance Task Force
- American Institute of Certified Public Accountants. Auditing Standards Board

著者

- American Institute of Certified Public Accountants. Social Insurance Task Force
- American Institute of Certified Public Accountants. Auditing Standards Board

issued under the authority of Auditing Standards Board

（Statement of position, 04-1）

American Institute of Certified Public Accountants, c2004

Cover title

"November 22, 2004"--Cover

"This Statement of Position (SOP) represents the recommendations of the AICPA's Social Insurance Task Force ..."--P. [2]

Includes bibliographical references