@book{224462,
	author = {ARENS, Alvin A and Gina Gania  },
	title = {Auditing dan Jasa Assurance Jilid 2},
	publisher = {Penerbit Erlangga},
	year = {2008},
	address = {Jakarta},
	note = {CD Program 1 Buah ACL Software Auditing}
}