00306nam a2200121Ia 4500008004100000041000800041082001500049100001600064245002900080260003700109300003100146365000700177240624s9999    xx            000 0 und d  aeng  a657.45 GUP  aGUPTA KAMAL  aFUNDAMENTALS OF AUDITING  c2004aNew DelhibTata McGrawhill  axii, : 648 : p. : cm. ; 23  cRS