000			00356nam a2200133Ia 4500
008			240913s9999||||xx |||||||||||||| ||und||
082			_a657.45 KUM/A
100			_aArun Kumar,Rachana Sharma
245		0	_aAuditing,Theory and Practice
250			_aNULL
260			_bAtlantic Publishers and Distributors _aNew Delhi _c2001
300			_a624
942			_cBKS
999			_c19057 _d19057