@book{5825,
	author = {Arens, Alvin A. and Elder, Randal J.},
	title = {Auditing and assurance services :},
	publisher = {Prentice Hall,},
	year = {c2003.},
	address = {Upper Saddle River, NJ :},
	edition = {9th ed.},
	note = {Includes index.}
}