000			00373 a2200157 4500
020			_a0070415757
041			_aEn
082			_a657.45 _bMES
100			_aMessier , Willam F.
245			_aAuditing _ba systamatic approach
260			_c1997 _aNew York _bMacgraw-Hill _g1997
300			_c24 cm. _axxiii,815 p.
650			_aMANAGEMENT
650			_aAUDITING
942			_cSR
999			_c27454 _d29001