TY - GEN AU - Rasalan-Racaza,Concepcion AU - Datu-Evagelista,Rosalinda TI - Auditing theory for students & practice guide for auditors / SN - 971-9919-18-6 U1 - F 657.45 R222 2011 PY - 2011/// CY - Manila : PB - GIC Enterprises & Co., Inc., KW - Auditing N1 - 600-699; F ER -