TY - BOOK AU - Arens, Alvin A. AU - Beasley, Mark S. AU - Elder, Randal J. TI - Auditing and Assurance Services: An Integrated Approach SN - 9780273790006 U1 - 657.45 PY - 2014/// CY - The USA PB - Pearson KW - (UGB-238) Audit and assurance ER -