@book{245147,
	author = {Elder, Randal J. and Beasley, Mark S.},
	title = {Auditing and assurance services},
	publisher = {Pearson Prentice Hall},
	year = {c2008.},
	address = {Upper Saddle River, N.J.},
	edition = {12th ed.},
	note = {"Includes coverage of the new risk assessment SASs, Sarbanes-Oxley Act, and Section 404 audits."}
}