SAS #112 and the Private Club Industry
| Autor: | Katerina Annaraud, David Yaojen Chang |
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| Rok vydání: | 2008 |
| Předmět: | |
| Zdroj: | The Journal of Hospitality Financial Management. 16:77-82 |
| ISSN: | 2152-2790 1091-3211 |
| DOI: | 10.1080/10913211.2008.10653851 |
| Popis: | In 2006, the Accounting Standards Board issued Statement of Auditing Standards (SAS) #112 that was closely related to internal control matters. This new regulation affects both for-profit and non-profit businesses. The purpose of this paper is to analyze how SAS #112 specifically affects internal control and audits in private clubs. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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