@book{1085,
	author = { Meigs, Walter B. and Meigs Walter B, Whittington O.Ray and  Meigs Robert F},
	title = {Principles of Auditing},
	publisher = {R. D. Irwin,},
	year = {1982},
	series = {The Willard J. Graham series in accounting},
	address = {Homewood, Ill.,},
	edition = {7TH ED.}
}