TY - BOOK AU - Hayes,Rick Stephan AU - Schilder,Arnold AU - Dassen,Roger AU - Wallage,Philip TI - Principles of auditing: an international perspective SN - 0273684108 (pbk.) U1 - 657.45 23 PY - 1999/// CY - England PB - Pearson Education Ltd KW - Auditing N1 - Includes bibliographical references (p. 513-515) and index ER -