TY - BOOK AU - Kell,Walter Gerry AU - Boynton,William C. AU - Ziegler,Richard E. TI - Modern auditing SN - 0471613371 U1 - 657.45 KEL PY - 1989/// CY - New York PB - Wiley KW - Auditing N1 - Includes bibliographical references and index ER -