TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. TI - Auditing and assurance services: an integrated approach SN - 9780273754947 AV - HF5667 .A69 2012 PY - 2012/// CY - Essex PB - Pearson KW - Auditing N1 - Includes index ER -