TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. TI - Auditing and assurance services : an integrated approach SN - 0130483753 U1 - 657.45 PY - 2003/// CY - Upper Saddle River, N.J. PB - Prentice Hall KW - Auditing ER -