TY  - BOOK
AU  - Messier,William F.
AU  - Emby,Craig E.N.
TI  - Auditing & assurance services: a systematic approach 
SN  - 0070919151
PY  - 2005///
CY  - Toronto
PB  - McGraw-Hill Ryerson
KW  - Auditing
KW  - Textbooks
N1  - Includes bibliographical references and index
ER  -