@book{5506,
	author = {Arens, Alvin A. and Elder, Randa J.; Beasley, Mark S.},
	title = {Fundamentals of auditing and assurance services /},
	publisher = {Pearson Education,},
	year = {2006.},
	address = {Singapore :},
	edition = {11th},
	note = {Includes index}
}