@book{48196,
	author = {Gupta, Sandeep and Bhandarkar, Sachin},
	title = {Audit Procedure - Auditing - lll : (BAF Third Year : Fifth Semester ) /},
	publisher = {Vipul Prakashan,},
	year = {2008.},
	address = {Mumbai :},
	edition = {2nd ed.}
}