http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Consideration of the internal control structure in a financial statement audit
American Institute of Certified Public Accountants
Auditing Standards Board, American Institute of Certified Public Accountants.
"Supersedes statement on auditing standards number 1."
Statement on auditing standards ; no. 55