@book{44320,
	author = {Spicer, Ernest Evan. and Pegler, Ernest Charles,},
	title = {Spicer and Pegler's Practical auditing.},
	publisher = {H.E.L. (Publishers),},
	year = {1958 },
	address = {London : },
	edition = {12th ed.},
	note = {Published in 1929 under title: Practical auditing.}
}