TY - BOOK AU - Arens, Alvin A. AU - Elder, Randal J. AU - Beasley, Mark S. TI - Auditing and assurance services : : an integrated approach AV - HF5667 .A678 2010 PY - 2010/// CY - Upper Saddle River, N.J. PB - Prentice Hall, KW - Auditing ER -