TY - GEN AU - Spicer , E.E. AU - Oppenheim ;Mascarenhas , Amyas ;Turley , Stuart TI - Spicer s practical auditing SN - 0406123004 U1 - 657.45 PY - 1989/// CY - London PB - Butterworths KW - MANAGEMENT KW - AUDITING ER -