@book{30682,
	author = {Arens, Alvin A. and Loebbecke, James K.},
	title = {Auditing:},
	publisher = {Prentice Hall,},
	year = {c1988.},
	series = {Prentice-Hall series in accounting},
	address = {Englewood Cliffs, N.J. :},
	edition = {4th ed.},
	note = {Includes index.}
}