000			00338nam a2200145Ia 4500
003			OSt
005			20171002081255.0
008			170707s9999 xx 000 0 und d
040			_cOC
050			_aF 657.45 P123
100			_a"Padilla, Nicanor B."
245		0	_aAuditing: text and reviewer
260			_c2001
942			_2lcc _cBKFIL _kFil.
999			_c17212 _d17212