@book{214778,
	author = {Arens, Alvin A. and Elder, Randal J.},
	title = {Auditing and assurance services},
	publisher = {Prentice Hall},
	year = {2010},
	address = {Upper Saddle River, New Jersey},
	edition = {13th ed.},
	note = {Includes CD-ROM and index.}
}