@book{27209,
	author = {Messier, William F. and Glover, Steven M.,},
	title = {Auditing & assurance services },
	publisher = {McGraw-Hill Irwin },
	year = {c2008.},
	address = {Boston },
	edition = {6a ed.},
	note = {incluye cd rom F: 1606; f: 1653}
}