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      <record key="001" att1="001" value="LIB904589602" att2="LIB904589602">001   LIB904589602</record>
      <field key="010" subkey="">LIB904589201</field>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Aufsatz, Sammelband</field>
      <field key="090" subkey="">005</field>
      <field key="100" subkey="">aly, hamdi f.</field>
      <field key="104" subkey="a">duboff, jack i.</field>
      <field key="331" subkey="">statistical vs judgement sampling: an empirical study of auditing the accounts receivable of a small retail store</field>
      <field key="525" subkey="">reprinted from: the accounting review, vol. 46 (1971, january), pp. 119-128</field>
      <field key="544" subkey="n">9154-A;5</field>
      <field key="596" subkey="a">59 - 76</field>
    </SEQUENTIAL>
  </section>