<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00935cam a2200325 a 4500</leader>
  <controlfield tag="001">736853</controlfield>
  <controlfield tag="005">20151116200639.0</controlfield>
  <controlfield tag="008">890124s1988    njua          001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">   87026359 </subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">978-013051814X</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)16801580</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)ocm16801580</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(CStRLIN)NYCG89-B5126</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(NNC)736853</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="d">PUL</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2=" ">
    <subfield code="a">HF 5667</subfield>
    <subfield code="b">.A69 1988</subfield>
  </datafield>
  <datafield tag="090" ind1=" " ind2=" ">
    <subfield code="a">HF5667</subfield>
    <subfield code="b">.A69 1988</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Arens, Alvin A.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Auditing:</subfield>
    <subfield code="b">An integrated approach.</subfield>
    <subfield code="c">Alvin A. Arens, James K. Loebbecke.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">4th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Englewood Cliffs, N.J. :</subfield>
    <subfield code="b">Prentice Hall,</subfield>
    <subfield code="c">c1988.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xvi, 832 p. :</subfield>
    <subfield code="b">ill. ;</subfield>
    <subfield code="c">25 cm.</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
    <subfield code="a">Prentice-Hall series in accounting</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Auditing.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Loebbecke, James K.</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2="0">
    <subfield code="a">Prentice-Hall series in accounting.</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">30682</subfield>
    <subfield code="d">30682</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">1</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="a">PUEA</subfield>
    <subfield code="b">PUEA</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2015-11-11</subfield>
    <subfield code="e">BOOKS FOR AFRICA</subfield>
    <subfield code="i">2015-11683</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF 5667 .A69 1988</subfield>
    <subfield code="p">2015-3676</subfield>
    <subfield code="r">2015-11-11 00:00:00</subfield>
    <subfield code="t">C1</subfield>
    <subfield code="w">2015-11-11</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
