00439nam a22001697a 4500003000400000020001500004082001900019100001600038245003400054260004000088300001000128546001200138650002300150650003900173650004000212650001700252OSt  a8174888764  a657.97bKAP/HA  aKapoor, D R  aHandbook of cooperative audit  aNew DelhibAnmol publicationsc1998  a171p.  aEnglish  aProcedure of audit  aLegal aspects of cooperative audit  aValuation of assets and liabilities  aAudit report