@book{984,
	author = {Elder, Randal. J, Beasley, M.S &Arens, Alvin. A and Elder, Randal J.& Beasley, Mark S.},
	title = {Auditing and Assurance Services:},
	publisher = {Pearson,},
	year = {c2012.},
	address = {Boston :  },
	edition = {14th edition}
}