@book{135567,
	author = {Spicer, Ernest Evan. and Pegler, Ernest Charles.},
	title = {Practical auditing / },
	publisher = {H.F.L,},
	year = {1961.},
	address = {London : },
	edition = {13th ed /},
	note = {Previous ed. (B58-8293) 1958.}
}