TY - BOOK T1 - 1977 COA circulars and decisions. LA - English PP - Quezon City PB - COA YR - 1977 UL - https://tuklas.up.edu.ph/Record/UP-99796217606894527 OP - 159 NO - Philippines} CN - HJ 9927 P5 P55 Ph KW - Auditing. KW - Laws and legislation. KW - Philippines. Commission on Audit. ER -