@book{237427,
	author = {ebrary, Inc.},
	title = {Auditing and attestation 2012},
	publisher = {Wiley,},
	year = {2012.},
	series = {Wiley CPA exam review. Focus notes},
	address = {Hoboken, N.J. :},
	note = {Includes index.},
	url = {http://site.ebrary.com/lib/rucke/Doc?id=10521350}
}