@book{156985,
	author = {Caemichael, D. R. and Benis, Martin,},
	title = {Auditing standards and procedures manual 1992 /},
	publisher = {J. Wiley,},
	year = {1992.},
	series = {The Wiley/Ronald series in professional accounting and business},
	address = {New York :},
	note = {Includes index.}
}