000			00526nam a2200145 4500
999			_c16000 _d16000
008			210204b ||||| |||| 00| 0 eng d
022			_a0732-8435
082			_aDPer 657.05 C33 Feb - Aug 2012, v. 82
100			_aKravitz, Richard H. _942906
245			_aAuditors' responsibility for detecting fraud: _bputting ethics and morality first/ _cRichard H. Kravitz.
260			_aNew York: _bThe New York State Society of CPA, _c©2012.
300			_av82 n6, pages 24-30:
650			_aFraud _xAuditors. _942907
942			_2ddc _cPER