TY  - BOOK
AU  - Hay, David.
TI  - International journal of auditing
SN  - 1099-1123
PY  - 2014///
PB  - John Wiley & Sons, Inc.
KW  - Accountancy
KW  - Auditing
KW  - Journal
N1  - Electronic text
UR  - http://onlinelibrary.wiley.com/journal/10.1111/%28ISSN%291099-1123
ER  -