00294    a2200109   4500020001500000082001700015100002600032245004400058260003900102300002100141650002200162  a047169052X  a657.458bPIC  aPickett, K.H. Spencer  aAudit planning ba risk based approach   aNew JerseybJohn Wileyc2006g2006  axv, 288p.c23cm.  aINTERNAL AUDITING