000			00327nam a22001337a 4500
999			_c13288 _d13288
003			OSt
008			200101b ||||| |||| 00| 0 eng d
082			_a657.45 _bMES/A
100			_aMessier William ,F
245			_aAuditing and Assurance service
260			_aNew delhi _bTatamcgraw Hill _c2000
300			_a616p
942			_cBK