TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. TI - Auditing and assurance services: an integrated approach SN - 0130646202 AV - HF5667 .A69 2003 U1 - 657.45 21 PY - 2003/// CY - Upper Saddle River, N.J. PB - Prentice Hall KW - Auditing ER -