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.