@book{3263,
	author = {Spicer, Ernest Evan. [from old catalog] and Pegler, Ernest Charles, [from old catalog]},
	title = {Practical auditing,},
	publisher = {Sir I. Pitman & sons, ltd.,},
	year = {1921.},
	address = {London,},
	edition = {5th ed. (4th impression)}
}