Arens, Alvin A. Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder, Mark S. Beasley. - 14th ed., global ed. - Harlow, England : Pearson Education, c2012. - 870 p., [16] p. of plates : col. ill. ; 28 cm. + 1 CD-ROM (4 3/4 in.) Includes index. Accompanying CD-ROM entitled: ACL desktop 9. ISBN: 9780273754947 (pbk.) 0273754947 (pbk.) 9780132620543 (CD-ROM) 0132620545 (CD-ROM) Subjects--Topical Terms: Auditing. Dewey Class. No.: 657.45 / ARE 2012