@book{59476,
	author = {Elder, Randal J. and Beasley, Mark S},
	title = {Auditing and assurance services : an integrated approach /},
	publisher = {Prentice Hall,},
	year = {2008},
	address = {Upper Saddle River, N.J. :},
	edition = {12th ed},
	note = {CD-ROM}
}