@book{45049,
	author = {Arens, Alvin A. and Elder, Randal J,},
	title = {Auditing and assurance services : an integrated approach /},
	publisher = {Pearson Prentice Hall,},
	year = {2006},
	address = {Upper Saddle River, N.J. :},
	edition = {11th ed.}
}