@book{9076,
	author = {Hermanson, Roger H. and Loeb, Stephen E.},
	title = {Auditing theory and practice},
	publisher = {R.D. Irwin},
	year = {1983.},
	series = {The Willard J. Graham series in accounting},
	address = {Homewood, Ill.},
	edition = {3rd ed.},
	note = {Rev. ed. of: Auditing theory and practice / Roger H. Hermanson, et al. Rev. ed. 1980.}
}