@book{16621,
	author = {Arens, Alvin A. and Loebbecke, James K.},
	title = {Auditing, an integrated approach /},
	publisher = {Prentice Hall,},
	year = {c1991.},
	address = {Englewood Cliffs, N.J. :},
	edition = {5th ed.},
	note = {Includes index.}
}