00683nam a2200205Ia 450000100070000000500170000700800410002402000180006502000150008305000200009810000270011824501120014525000130025726000570027030000230032750400510035065000200040170000280042170000280044930722120160527185522.0120227s2012    nju           001 0 eng d  a9780132575959  a013608473700aHF5667 .A9 201200aArens, Alvin A.2Local10aAuditing and assurance servicesban integrated approachcAlvin A. Arens, Randal J. Elder, Mark S. Beeasley.  a14th ed.  aUpper Saddle River, New JerseybPrentice Hallcc2012  axx, 850 p.b28 cm.  aIncludes bibliographical references and index.00aAuditing2Local1 aElder, Randal J.2Local1 aBeasley, Mark S.2Local