TY - BOOK AU - Arens, Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. TI - Auditing and assurance services: an integrated approach SN - 9780132575959 AV - HF5667 .A9 2012 PY - 2012/// CY - Upper Saddle River, New Jersey PB - Prentice Hall KW - Auditing KW - Local N1 - Includes bibliographical references and index ER -