@book{1547,
	author = {ARENS, A .A . and ELDER, R. J.  & BEASLEY, M. S .},
	title = {Auditing and Assurance Services : An  Integrated Approach},
	publisher = {Pearson   Prentice - Hall,},
	year = {2008.},
	address = {New Jersey,},
	edition = {12th Ed.}
}