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  <titleInfo>
    <title>Auditing and assurance services</title>
    <subTitle>an integrated approach</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Arens, Alvin A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Elder, Randal J.</namePart>
  </name>
  <name type="personal">
    <namePart>Beasley, Mark S.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>Pearson</publisher>
    <dateIssued>[2014]</dateIssued>
    <dateIssued encoding="marc">2014</dateIssued>
    <edition>Fifteen edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xix, 842 pages ill. 28 cm. +1 CD-ROM (4 3/4 in.)</extent>
  </physicalDescription>
  <note type="statement of responsibility">Alvin A. Arens, Michigan State University, Randal J. Elder, Syracuse University, Mark S. Beasley, North Carolina State University.</note>
  <note>"Includes coverage of international standards and global auditing issues, in addition to coverage of PCAOB Auditing Standards, the risk assessment SASs, the Sarbanes/Oxley Act, and Section 404 audits."</note>
  <note>Includes index.</note>
  <note>Incluye CD-ROM titulado Acl desktop 9 (educational version- 100kb data processing limit). Disponible en el libro.</note>
  <subject authority="lcsh">
    <topic>Auditing</topic>
  </subject>
  <classification authority="lcc">HF5667 .A69 2014</classification>
  <classification authority="ddc" edition="23">657.45 A6816a 2014</classification>
  <identifier type="isbn">9780133125634 (hardcover)</identifier>
  <identifier type="lccn">2012045069</identifier>
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    <recordChangeDate encoding="iso8601">20170511110020.0</recordChangeDate>
    <recordIdentifier>324614</recordIdentifier>
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