00351nam a2200157Ia 4500008004100000041000800041082001600049100000900065245003500074250001100109260002800120300000800148500001300156650001500169700000900184230125s9999    xx            000 0 und d  aeng  a657.45bICA  aICAI  aCompendium of opinions-vol. IV  a3rd ed  c1994bICFAI publication  a41p  aAuditing  aAccounting  aICAI