000			00284nam a2200109Ia 4500
008			230907s9999||||xx |||||||||||||| ||und||
082			_a657.45 _bMES
100			_aMessier, William F. _9115597
245		0	_aAuditing & assurance services :
300			_axxxii, 792 pages :
942			_cBK
999			_c598918 _d598918