qjma.atu.ac.irqjma.atu.ac.ir/article_4070_52eeab5d8b8030e420b5d467a...I -inciple of auditing , by...
13
qjma.atu.ac.irqjma.atu.ac.ir/article_4070_52eeab5d8b8030e420b5d467a...I -inciple of auditing , by Meigs , Walter B-Whitington , O.Ray —Pany , Rurt.And Meigs , Robert F ( 1989 ) 2-diting