TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. TI - Auditing and assurance services: an integrated approach SN - 0-13-048375-3 U1 - 657.45 PY - 2003/// CY - N.J.: Pearson Education, KW - Auditing KW - ACCOUNTING ER -