TY  - BOOK
AU  - Arens Alvin A
AU  -  Loebbecke James K
TI  - Auditing:  An integrated apprcach   
U1  - X:8J, L6 
PY  - 1976///
CY  - Englewood
PB  - Cliffs N J Prentice Hall      
KW  - Audit
ER  -