@book{1543,
	author = {ARENS, A. A. and LOEBBECKE, J. K. & LEMON, W. M.},
	title = {Auditing : An Integrated Approach.},
	publisher = {Prentice-hill Canada Inc,},
	year = {1984.},
	address = {Canada,},
	edition = {3rd Ed.}
}