00290nam a2200121Ia 45000030006000000080041000060400015000471000034000622450034000962600009001305460012001390050017001510STCL150530s9999 xx 000 0 und d aSTCLcSTCL aSherwood, J.F.; Roy Culey, T. aAuditing theory and procedure c1944 aEnglish20220125170540.0