000			00326nam a2200133Ia 4500
008			241226s9999 xx 000 0 und d
020			_a0
082			_a657.4 _bGUP
100			_aGupta Kamal
245		0	_aFundamentals of auditing
260			_aNew Delhi : _bTata Macgrow Hill, _c2021.
350			_a180
650			_aManagement
999			_c162612 _d162612