Gaya APA
Arens, A, A., Elder, R, J. (2017).
Auditing and assurance services sixteenth edition global edition (Ed. 16).
United States of America:
Pearson Education.
Gaya MLA
Arens, Alvin, A.., Elder, Randal, J..
"Auditing and assurance services sixteenth edition global edition".
Ed. 16
United States of America:
Pearson Education,
2017.
Akuntansi D3.