000			00326nam a2200145Ia 4500
001			8819
008			150525s9999 xx 000 0 und d
020			_a0 406 12300 4
100			_aSpicer
245			_aPractical Auditing
250			_a18
260			_aLondon _bButterworths _c1990
300			_a,;ill.
650			_aAuditing
999			_c40723 _d40723