00277pab a2200121 454500008004000000100001700040245002400057260000900081300000900090362000900099650001300108773003400121180718b1987   xxu||||| |||| 00| 0 eng d  aMoitra, A.K.  aPrinciples of audit  c1987  a63-4  aAug.  aAuditing  aAdministration and Management