TY  - BOOK
AU  - Spicer
AU  -  Spegler
TI  - Practical auditing ED by Walter W Bigg:  Practical Auditing   
U1  - X:8J, K0;K3-;3 
PY  - 1963///
CY  - New York
PB  - Allied.Publication         
KW  - Audit
ER  -