TY - BOOK AU - Roque, Gerardo S. TI - CPA examination reviewer: auditing theory SN - 9710489602 U1 - 657.45076/R68 23 PY - 2009/// CY - Manila, Philippines PB - GIC Enterprises & Co., Inc. KW - Auditing- review, exercises, etc N1 - CBA; CBA ER -