TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. TI - Auditing and assurance services : An integrated approach SN - 9780136084730 AV - HF5667 .A69 2010 U1 - 657/.45 22 PY - 2010/// CY - Upper Saddle River, N.J. PB - Prentice Hall KW - Auditing ER -