00321nam a2200145Ia 4500008004100000041000800041082001600049100000900065245002700074260002800101300000900129500001300138650001500151700000900166230125s9999    xx            000 0 und d  aeng  a657.45bICA  aICAI  aCompendium of opinions  c1992bICFAI publication  a238p  aAuditing  aAccounting  aICAI