@book{201265,
	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 coverage of the Sarbanes-Oxley Act and Section 404 audits."}
}