@book{197606,
	author = {Ruppel, Warren and CCH Incorporated.},
	title = {Miller not-for-profit organization audits /},
	publisher = {Harcourt Brace Professional Pub. ,},
	year = {2005-2006.},
	address = {San Diego :},
	note = {"Electronic workpapers and reference guide." 1996-2000.}
}