TY - GEN AU - Arens, Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. TI - Auditing and assurance services: an integrated approach SN - 0131457349 (alk. paper) U1 - 657.45 PY - 2005/// CY - Upper Saddle River, N.J. PB - Pearson/Prentice Hall KW - Auditing N1 - Includes bibliographical references and index ER -