TY  - BOOK
AU  - Helmes Arthur W
AU  -  Overmyer Wayne S
TI  - Anditing :  Standards and procedures   
T2  - (Willard J Grabam series in accounting
U1  - X:8J, L1;L5 
PY  - 1975///
CY  - Illinois
PB  - Irwin          
KW  - Audit
ER  -