@book{40431,
	author = {Rasalan-Racaza, Concepcion [ and to others]. and Rasalan-Racaza, Concepcion,},
	title = {Auditing theory for students & practice guide for auditors /},
	publisher = {GIC ENTERPRISES & CO., INC.},
	year = {c2019.},
	address = {Manila :},
	note = {Kristine Nicole Pagunsan}
}