TY  - BOOK
AU  - Kell, Walter G.
TI  - Modern Auditing /Walter G. Kell, William C. Boynton and Richard E. Ziegler
SN  - 0471613371
U1  - 657.45KEL 
PY  - 1989///
CY  - New York
PB  - Johy Wiley & Sons.
KW  - AUDITING
ER  -