@book{122131,
	author = {Meigs, Walter B. and Whittington, Ray},
	title = {Principles of auditing},
	publisher = {R.D. Irwin},
	year = {1985.},
	series = {The Robert N. Anthony/Willard J. Graham series in accounting},
	address = {Homewood, Ill.},
	edition = {8th ed.}
}