000			00316nam a2200133Ia 4500
008			240913s9999||||xx |||||||||||||| ||und||
082			_a657.45 SPI/P
100			_aSpicer and pegler
245		0	_aPractical Auditing
250			_aNULL
260			_bRavi Dayal Publishers _aDelhi _c1962
300			_a948p
942			_cBKS
999			_c134 _d134