@article{553d432650b2476db57979ac442fafbe,
title = "Auditing standards committee comment letter auditing standards board proposed statement on auditing standards-initial audit engagements, including reaudits-opening balances (to supersede statement on auditing standards no. 84, communications between predecessor and successor auditors, as amended, paragraphs.01-.02,.04,.11-.13, and.15-.23)",
author = "Elder, \{Randal J.\} and Bierstaker, \{James L.\} and Kozloski, \{Thomas M.\} and Susan Parker and Reed, \{Brad J.\}",
year = "2009",
doi = "10.2308/ciia.2009.3.2.C1",
language = "English",
volume = "3",
pages = "C1--C3",
journal = "Current Issues in Auditing",
issn = "1936-1270",
number = "2",
}