TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. TI - Auditing and assurance services: an integrated approach SN - 9780273754947 (pbk.) U1 - 657.45 PY - 2012/// CY - Harlow, England PB - Pearson Education KW - Auditing N1 - Includes index; Accompanying CD-ROM entitled: ACL desktop 9 ER -