@book{72734,
	author = {Arens, Alvin A. and Elder, Randal J.},
	title = {Auditing and assurance services :},
	publisher = {Pearson Prentice Hall,},
	year = {c2006.},
	address = {Upper Saddle River, N.J. :},
	edition = {11th ed.},
	note = {Includes index.}
}