@book{18165,
	author = {Arens, Alvin A. and Elder, Randal J.},
	title = {Auditing and assurance services :},
	publisher = {Prentice Hall,},
	year = {c2008.},
	address = {Upper Saddle River, N.J. :},
	edition = {12th ed.},
	url = {http://www.loc.gov/catdir/toc/ecip0715/2007015945.html}
}