@book{5826,
	author = {Arens, Alvin A. and Loebbecke, James K.},
	title = {Auditing :},
	publisher = {Prentice Hall,},
	year = {c1997.},
	address = {Upper Saddle River, NJ :},
	edition = {7th ed.},
	note = {Includes index.}
}