TY - BOOK AU - Arens, Alvin A AU - Beasley, Mark S AU - Elder, Randal J TI - Auditing and assurance services : an integrated approach SN - 9780136084730 SN - 201028627 U1 - 657.45 ARE PY - 2010/// CY - Upper Saddle River, NJ PB - Prentice Hall KW - Auditing ER -