@book{135506,
	author = {Spicer, Ernest Evan. and Pegler, Ernest Charles,},
	title = {Spicer and Pegler's Practical auditing /},
	publisher = {H.E.L. (Publishers),},
	year = {1969.},
	address = {London,},
	edition = {13th ed.,},
	note = {Published in 1929 under title: Practical auditing.}
}