TY - BOOK AU - Kell, Walter G. TI - Modern auditing SN - 9780471503187 (pbk) U1 - 657.45 PY - 1987/// CY - New york PB - John wiley & sons KW - Modern auditing KW - Electronic data processing KW - Professional ethics KW - Accountants KW - Securities KW - Sampling KW - FMS N1 - Includes index and appendix ER -