00382    a2200145   4500020001500000082001600015100002000031245003900051260004100090300002200131650001300153650001500166650003400181700002100215  a8120319214  a657.45bKUM  aKumar, Ravinder  aFundamentals of practical auditing  aNew DelhibPrentice-Hallc2001g2001  axvi, 623p.c22cm.  aAuditing  aAccounting  aSpecific fields of accounting  aSharma, Virender