@misc{indiciae821ffc1993cb,
  title = {Auditing the intangible.},
  author = {V Parsons},
  year = {1995},
  doi = {10.1136/qshc.4.3.159},
  url = {https://pubmed.ncbi.nlm.nih.gov/10153422/},
  note = {Source identifier: 10153422}
}