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Perkembangan Standar Profesi Etika Audit. Perkembangan Standar Profesional Akuntan Publik. Tahun 1972 Ikatan Akuntan Indonesia menerbitkan Norma Pemeriksaan Akuntan yang disahkan dalam Kongres III Ikatan Akuntan Indonesia. Uraian mengenai Standar Profesional akuntan Publik.