@book{41591,
	author = { Rasalan-Racaza, Concepcion  and Datu-Evagelista, Rosalinda},
	title = {Auditing theory for students & practice guide for auditors / },
	publisher = {GIC Enterprises & Co., Inc., },
	year = {2011},
	address = {Manila : },
	edition = {Fourth edition }
}