@book{9388,
	author = {Arens, Alvin A. and Elder, Randal J.},
	title = {Essentials of auditing and assurance services :},
	publisher = {Prentice Hall,},
	year = {c2003.},
	address = {Upper Saddle River, N.J. :},
	note = {Brief version of: Auditing, an integrated approach.}
}