Arens, Alvin A. Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder, Mark S. Beasley - 9th ed - Upper Saddle River, N.J. : Prentice Hall, c2003 - xx, 765 p. : ill. ; 28 cm. ISBN: 0130483753 Subjects--Topical Terms: Auditing. Dewey Class. No.: 657.45 / A681A