00317nam a2200133Ia 4500008004100000040001600041041001200057082001600069100001900085245001900104250001200123260003100135300001700166230917s9999||||xx |||||||||||||| ||und||  e58365aMAIN  aEnglish  a657.45 K28M  aKell, Walter G 0aModer auditing  a2nd ed.  aNew YorkbJohn Wileyc1983  axvii, 706 p.