00338nam a2200121Ia 4500008004100000020001800041040002500059082002500084100002100109245004700130260003100177490000800208240725s9999    xx            000 0 und d  a9786214160549  aNORSU-GuicNORSU-Gui  aFil.657.076/R68e/c.1  aGerardo S. Roque 0aCPA examination reviewer auditing problems  bGic enterprises & Co. Inc.  vc.1