<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00379nam a2200145Ia 4500</leader>
  <controlfield tag="001">8356</controlfield>
  <controlfield tag="005">20261006004107.0</controlfield>
  <controlfield tag="008">120911s9999    xx            000 0 und d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0-256-02163-5</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">657.45 HOL</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">HOLMES, ARTHUR W. / BURNS, DAVID C.</subfield>
    <subfield code="9">9127</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">AUDITING STANDARDS AND PROCEDURES</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">RICHARD D.IRWIN</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">AUDITING</subfield>
    <subfield code="9">133</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">8356</subfield>
    <subfield code="d">8356</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">NU</subfield>
    <subfield code="b">NU</subfield>
    <subfield code="d">2012-09-11</subfield>
    <subfield code="l">1</subfield>
    <subfield code="o">657.45 HOL</subfield>
    <subfield code="p">7415</subfield>
    <subfield code="r">2016-12-13 00:00:00</subfield>
    <subfield code="s">2016-11-25</subfield>
    <subfield code="w">2012-09-11</subfield>
    <subfield code="y">OS</subfield>
  </datafield>
</record>
