TY - BOOK AU - Elder,Randal J. AU - Beasley,Mark S. AU - Arens,Alvin A. TI - Auditing and assurance services : : an integrated approach / SN - 0132458934 U1 - 657.45 22 PY - 2010/// CY - Upper Saddle River, N.J. : PB - Prentice Hall, KW - Auditing N1 - Includes bibliographical references and index ER -