@book{1554,
	author = {MESSIER, W. F. and GLOVER, S. M. & PRAWITT, D. F.},
	title = {Auditing & Assurance Services: A Systematic Approach},
	publisher = {McGraw-Hill,},
	year = {2006.},
	address = {New York,},
	edition = {4th Ed.}
}