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100   $a20000920d1989----km-y0itay50------ba
101 0 $aeng
102   $aUS
200 1 $aAuditing concepts and methods$ea guide to current auditing theory and practice$fD.R. Charmichal, John J.Willingham
210   $a5ed. New York$cMcGraw-Hill$d1989
215   $a591 p.$d24 cm
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700  1$aCarmichael,$bD.R.$0105417
801  0$aIT$bUNINA$gRICA$2UNIMARC
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