@book{15971,
	author = {Arens, Alvin A.   and Loebbecke, James K. },
	title = {Auditing, an integrated approach/},
	publisher = {Prentice Hall,},
	year = { ©1991.},
	address = {Englewood Cliffs, N.J. : },
	edition = {5th ed.},
	note = {Includes index.}
}