00331nam a2200145Ia 4500008004100000041000800041082001600049100000900065245003700074260002800111300000900139500001300148650001500161700000900176230125s9999 xx 000 0 und d aeng a657.45bICA aICAI aCompendium of opinions-vol. VIII c1999bICFAI publication a116p aAuditing aAccounting aICAI