TY - BOOK AU - Elder,Randal J. AU - Beasley,Mark S AU - Arens,Alvin A TI - Auditing and assurance services : an integrated approach SN - 9780136009467 AV - HF5667 E47 A2 2008 PY - 2008/// CY - Upper Saddle River, N.J. PB - Prentice Hall KW - Auditing N1 - CD-ROM ER -