000			00444nam a22001577a 4500
999			_c271 _d271
005			20230621113025.0
008			190212b ||||| |||| 00| 0 eng d
020			_a0070914176
040			_cDCL
050			_aHF5667 _b.S64 2004
245			_aAuditing _b: An international approach. _cWally J. Smieliauskas , Jack Robertson.
250			_a3rd ed.
260			_aToronto _bMcGraw-Hill _c2004
300			_axix, 826 p : _bcolor ill.
942			_2lcc _cBK