@book{21468,
	author = {Kumar, Ravinder},
	title = {Auditing: Principles and practice},
	publisher = {PHI Learning},
	year = {2016},
	address = {New Delhi},
	edition = {3rd ed.},
	note = {2616 16/02/2017 HBD17/6875 08/03/2017 Main Budget}
}