TY - BOOK AU - Carmichael,D.R. AU - Willingham,John J. TI - Auditing concepts and methods: a guide to current auditing theory and practice SN - 0070099995 AV - HF5667 .C27 1989 U1 - 657/.45 19 PY - 1989/// CY - New York PB - McGraw-Hill KW - Auditing N1 - Includes bibliographical references and index ER -