@book{970,
	author = {Cooper, Vivian R. V. and Institute of Chartered Accountants in England and Wales.},
	title = {Student's Manual of Auditing,},
	publisher = {Gee and Co. [for] the General Educational Trust of the Institute of Chartered Accountants in England and Wales,},
	year = {1971.},
	address = {London,}
}