Privatization: The Road to Federal Regulation of Auditing.
回顾了美国审计行业反对联邦监管的历史，分析了《单一审计法案》带来的行业与联邦政府关系的变化，适合关注审计监管演变的读者。
Abstract Opinion. Summarizes the auditing profession's history of opposition to federal regulation of its activities in the United States. Rationale for the changes in the relationship between the profession and the federal government; Description of the changes attributable to the Single Audit Act.