@book{77077,
	author = {Arens, Alvin A. and Loebbecke, James K.},
	title = {Auditing :},
	publisher = {Prentice Hall,},
	year = {1994.},
	address = {Englewood Cliffs, N.J. :},
	edition = {6th ed.},
	note = {Includes index.}
}