<?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>00502nam a2200217Ia 4500</leader>
  <controlfield tag="008">210210b1991   xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">81 7096 505 5</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">657.45 KUMA</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">KUMAR (Pardeep)</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Auditing: theory and practice</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a"></subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New Delhi.</subfield>
    <subfield code="b">Kalyani Publishers,</subfield>
    <subfield code="c">1991</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xi,480</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">theory</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">practice</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Auditing:</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">and</subfield>
  </datafield>
  <datafield tag="690" ind1=" " ind2=" ">
    <subfield code="a">Auditing</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">others</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">045290</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">94227</subfield>
    <subfield code="d">94227</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">COM</subfield>
    <subfield code="a">AL</subfield>
    <subfield code="b">AL</subfield>
    <subfield code="c">SK</subfield>
    <subfield code="d">2021-02-17</subfield>
    <subfield code="g">45.00</subfield>
    <subfield code="l">1</subfield>
    <subfield code="o">657.45 KUMA</subfield>
    <subfield code="p">045290</subfield>
    <subfield code="r">2025-10-13 14:14:30</subfield>
    <subfield code="s">2025-09-02</subfield>
    <subfield code="w">2021-02-17</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
