TY - BOOK AU - Hermanson,Roger H. AU - Strawser,Jerry R. AU - Strawser,Robert H. TI - Auditing theory and practice SN - 0256128022 AV - HF5667 .H39 1993 U1 - 657/.45 20 PY - 1993/// CY - Homewood, IL PB - Irwin KW - Auditing N1 - Includes bibliographical references and index ER -