TY  - BOOK
AU  - Arens Alvin A
AU  -  Loebbecke James K
TI  - Auditing:  An integrated approach   
T2  - Prentice Hall series in accounting
U1  - X:8J, L6;N4 
PY  - 1994///
CY  - NJ
PB  - Prentice Hall        
KW  - Audit
ER  -