TY - BOOK AU - Arens, Alvin A. AU - Elder, Randal J. AU - Beasley, Mark S. TI - Auditing and assurance services: an intergrated approach SN - 9781292147871 AV - HF5667 .A74 2017 PY - 2017/// CY - England PB - Pearson education limited KW - Auditing KW - Accounting KW - Negative assurance N1 - include index ER -