@book{139116,
	author = {American Institute of Certified Public Accountants. and American Institute of Certified Public Accountants.},
	title = {Audits of providers of health care services},
	publisher = {American Institute of Certified Public Accountants},
	year = {c1990.},
	series = {Audit and accounting guide},
	address = {New York, N.Y.},
	note = {Includes index.}
}