Gaya APA

ARENS, A, A., ELDER, R, J. (2003). Auditing and Insurance Services 9 Edition (9). : Prentice Hall.

Gaya MLA

ARENS, Alvin, A.., ELDER, Randal, J.. "Auditing and Insurance Services 9 Edition". 9 : Prentice Hall, 2003. Textbook.