TY - BOOK AU - Hermanson,Roger H. TI - Auditing theory and practice T2 - The Willard J. Graham series in accounting SN - 0256023301 AV - HF5667 .A834 1980 U1 - 657.45 PY - 1980/// CY - Homewood, Ill. PB - R. D. Irwin KW - Auditing N1 - Includes bibliographical references and index ER -