000 00283nam a2200121Ia 4500
008 221117b |||||||| |||| 00| 0 eng d
040 _aBGL
_cBGL
082 _a657.45HEM:A
100 _aHermanson, Roger H.
245 0 _aAuditing Theory And Practice
260 _c1983
942 _cREF
999 _c34397
_d34397