TY - GEN AU - HAYES, R. AU - DASSEN, R, SCHILDER, A. & WALLAGE, P. TI - Principles of Auditing: An Introduction to International Standards on Auditing SN - 0-273-68410-8 U1 - 657. 45 HAY PY - 2005/// CY - London PB - Prentice Hall ER -