TY - BOOK AU - Arens, Alvin A. AU - Elder, Randal J. AU - Beasley, Mark S. AU - Hogan, Chris E. TI - Auditing and assurance services/ SN - 978-1-292-14787-1 U1 - DC 657.45 2017 PY - 2017/// CY - England: PB - Pearson Education Limited, KW - Auditing N1 - Includes index ER -