Arens Alvin A. Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder and Mark S. Beasley - 12th ed - Upper Saddle River : Prentice Hall , c 2008. - xvii, 872 p. : col. ill. ; 29 cm. includes index eng. ISBN: 9780135032824 TZS 29,500/= Subjects--Topical Terms: Auditing Dewey Class. No.: 657.45 ARE