00601nam a2200205 a 4500001001400000003000400014008004100018020001800059020001500077050002400092100002100116245011300137250001200250260005300262300001700315500001100332650001300343700002000356700001900376vtls000082085MTX101013 2008    xxk           000 0 eng d  a9780136009467  a013600946800aHF5667bE47 A2 20081 aElder, Randal J.10aAuditing and assurance services : an integrated approach /cAlvin A. Arens, Randal J. Elder, Mark S. Beasley  a12th ed  aUpper Saddle River, N.J. :bPrentice Hall,c2008  a872 p :bill  aCD-ROM 0aAuditing1 aBeasley, Mark S1 aArens, Alvin A