na 181013s1975||||ilu| g | 000 0 eng d BKTDB1810201300015 20131018083727.155 013-181013001560 SBPKHAT [22] 657.45 657.45 HOL a Holmes, Arthur Wellington, 1901- Auditing : standards and procedures / Arthur W. Holmes, Wayne S. Overmyer. 8th ed. Homewood : R. D. Irwin, 1975. xv, 985 hlm. ; 24 cm. Auditing Overmyer, Wayne S. SBPKHAT