000			00316nam a2200133Ia 4500
008			180820s9999 xx 000 0 und d
050			_aC Fil 657.45 Sa59r 1986
100			_aSantos, Petronilo S.
245		0	_aReviewer in auditing practice
260			_c1986
300			_a196
650			_aAuditing
942			_cBK
999			_c56966 _d56966