000			00388 a2200145 4500
005			20230607143004.0
050			_aHF5667 _bMes.
100			_aMessier, William F.
245			_aAuditing and assurance services : a systematic approach / _cWilliam F. Messier.
501			_a11435
650			_aAuditing.
250			_a3rd ed.
260			_bMcGraw-Hill/Irwin _c2003.
942			_cBK _oHF5667 Mes.
999			_c6802 _d6802