TY - BOOK AU - Arens, A. Alvin, Elder J. Randal and Beasley S. Mark TI - Auditing and Assurance Services: An integrated Approach SN - 0-13-048375-3 U1 - 657.45 ARE 22 PY - 2003/// CY - New Jersey PB - Pearson Educational KW - Auditing KW - Management ER -