@book{9139,
	author = {Wingate, John Williams and Schaller, Elmer O. and United States},
	title = {Management audit for small retailers},
	publisher = {Small Business Administration},
	year = {1977.},
	series = {Small business management series, no. 31},
	address = {Washington},
	edition = {3d ed.},
	note = {Part of management and technical publications program of SBA's Office of Management Information and Training.}
}