Arens, A. A., Elder, R. J., Beasley, M. S., & Jenkins, G. J. (2003). Essentials of auditing and assurance services: An integrated approach. Prentice Hall.

Arens, Alvin A., Randal J. Elder, Mark S. Beasley, and Gregory J. Jenkins. Essentials of Auditing and Assurance Services: An Integrated Approach. Upper Saddle River, N.J.: Prentice Hall, 2003.

Arens, Alvin A., et al. Essentials of Auditing and Assurance Services: An Integrated Approach. Prentice Hall, 2003.