TY  - BOOK
AU  - Spencer , Norman . 
TI  - A Basic Text Book of Auditing Principles
SN  - 9966462740
U1  - 657.47 22
PY  - 1986///
CY  - Nairobi
PB  - East African Educational Publishers , 
KW  - principles of auditing
N1  - Indexes (p. 193-198)
ER  -