TY - BOOK AU - Arens Alvin A. AU - Elder Randal J. AU - Beasley Mark S. TI - Auditing and assurance services : : an integrated approach SN - 9780135032824 U1 - 657.45 ARE PY - 2008/// CY - Upper Saddle River PB - Prentice Hall KW - Auditing N1 - includes index ER -