00964nam--2200349---450-99000275983020331620060616114346.0000275983USA01000275983(ALEPH)000275983USA0100027598320060616d1977----km-y0itay0103----baengGB||||||||001yyStatements on auditingInstitute of Chartered Accountants in England and WalesLondonThe Institute1977158 p.22 cm20012001001-------2001Contabilità657Institute of Chartered Accountants in England and Wales308104ITsalbcISBD990002759830203316P07 260DISTRABKDISTRADISTRA19020060616USA011143Statements on auditing998077UNISA