Kell, Watter G.. Modern auditing / Watter G. Kell, William C. Boynton and Richard E. Ziegler. - 4th ed / . - New York : John Wiley , 1989. - xx,892p. : ill. ; 25cm . NULL ISBN: 0471503185 NULL Subjects--Index Terms: AUDITING Dewey Class. No.: 657.45 / KEL/M