TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. AU - Jenkins,J.Gregory AU - Arens,Alvin A. TI - Essentials of auditing and assurance services: an integrated approach SN - 0130463035 U1 - 657.45 21 PY - 2003/// CY - Upper Saddle River, N.J. PB - Prentice Hall KW - Auditing N1 - Includes index ER -