@book{93004,
	author = {Arens, Alvin A., and Elder, Randal J. ,},
	title = {Auditing and assurance services :|ban integrated approach /},
	publisher = {Pearson Prentice Hall,},
	year = {2006},
	address = {Upper Saddle River, N.J. :},
	edition = {11th edition},
	note = {Includes index}
}