@book{1541,
	author = {CARMICHAEL, D. R. and WILLINGHAM, J. J. & SCHALLER, C. A.},
	title = {Auditing Concepts and  Methods: A guide to current Theory and Practice},
	publisher = {Mcgraw-Hill Irwin,},
	year = {1996.},
	address = {New York,},
	edition = {6th Ed.}
}